RESUMEN This article addresses an important issue for the training of graduates in education, economics, related to the teaching/learning process of the audit subject. In this regard, the intention was to bring the essential aspects of that process closer to the main aspects of the process, linked to the professional problems that characterise its subject matter, through an exploratory study, and in terms of ensuring that the content was learned by the ‘Hermanos SAÍZ Montes de Oca’ University of Pinar del Río. Research followed a qualitative approach; the information needed to meet the target was collected from the literature review, collecting information from previous theoretical results. In addition, other theoretical methods such as synthetic and inductive-deductive analytics were used and were very useful in the study, interpretation and preparation of the final results. As a result, it was possible to carry out the exploration by bringing the essential elements of the process studied and the professional problems characteristic of its subject matter closer together.