Abstract: This paper validates a questionnaire that allows for the evaluation of Accounting university students' perceptions of the development of relevant competencies and satisfaction in their learning. The instrument was constructed from a review of the international normative standards and previous literature. It later was applied in the "Auditing" subject of the Degree in Business Administration and Management at a Spanish public university where ProjectOriented Learning has been used as an active teaching methodology for three consecutive academic years. As a research methodology, an Exploratory and Confirmatory Factor Analysis was carried out. The sample consists of the opinions of 365 students. The obtained results show a structure of three factors: Satisfaction, Attitudes and Values, and Soft Skills. The analyses demonstrate a very high internal consistency for the questionnaire as a whole and for each construct. Moreover, results also reveal a high degree of agreement among students regarding ProjectOriented Learning's effectiveness for the development of competencies and their satisfaction in the learning process. This research mainly contributes to the extant literature on international education in Accounting by providing a questionnaire that can be used by other university teachers when implementing active learning methodologies.

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