Enhance the professional competency of accounting students in the current context

Abstract

    Association of Southeast Asian Nations Economic Community was established in 2015 to allow eight trades workers in ASEAN countries, that are free to move through the agreement recognized equivalent skills, for example, auditing.This paper aims to identify opportunities and challenges for the auditing career. And then, author identify how to help accounting and auditing students to get knowledge, response and apply in their careers through Profession Oriented Higher Education in the current context.