This research is part of the Scribere est texere Project, focused on the development of textual and discursive skills in the university, which has previously advanced in its exploratory phase, consisting of mapping the universe of oral and written communication in a Program of Public Accounting: the problems and categories to take into account to direct it to academic literacy and the predominant discursive genres in its classrooms. From this, the analytical and interpretative phases are now developed, based on a specific discursive genre of the profession: the audit reports, specifically the so-called final findings report.