The Teaching of Auditing: From School Attendance to Virtual School

The concept of education has evolved in time and is now seen not only as a natural phenomenon, but specially as a social phenomenon essential to the development of the society. School shouldn’t be an organization closed in itself apart from the surrounding environment, on the contrary it should be an open organization and it should take part in the constant changes. In the specific situation of the Higher Education Institutions they can not remain indifferent to the economical, social and specially technological change happening everywhere and that are urging a different behaviour from the teachers who need now new skills to face the competitive environment of the present.Therefore we believe that the scientific and technical training must be complemented with another training capable of stimulating other skills concerning attitude