The current period of transition towards the new degrees of the European area supposes a magnificent opportunity to evaluate the contents and the educational methodologies of our subjects. Especially in studies directly related to the professional world, the opportunity is to answer the real needs of the labor market and to reduce the current existing gap.

Accounting and audit are key fields in the professional insertion of Business Administration graduates. Therefore, this work tries to evaluate the competencies and the knowledge acquired by the Business Administration’s bachelors of the Universidad Politécnica de Valencia (UPV). The aim is to contrast the real training needs in their working place with the contents and competencies learned during their studies in the UPV, by means of questionnaires and taking as a sample the graduated ones that nowadays are working in the most important auditing firms (also known as "Big Four").

This work tries to diagnose the quality of the received teaching and to priorize the potential solutions in order to improve the subjects of accounting and audit in the new degrees.