Teaching GuideTerm Faculty of Economics and Business |
Mestrado Universitario en Contabilidade Superior e Auditoría de Contas (2013) |
Subjects |
Introduction to Auditing |
Learning aims |
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Identifying Data | 2019/20 | |||||||||||||
Subject | Introduction to Auditing | Code | 611506001 | |||||||||||
Study programme |
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Descriptors | Cycle | Period | Year | Type | Credits | |||||||||
Official Master's Degree | 1st four-month period |
First | Obligatory | 6 | ||||||||||
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Learning outcomes | Study programme competences / results | ||
Knowledge of the financial reporting auditing standards. | AJ3 AJ4 |
BJ10 |
CJ5 |
Ability to obtain an adequate understanding of the business under auditing. | AJ5 AJ7 |
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Know the way in which the company sets up the different processes, the way to carry them out and the way to control them. | AJ8 AJ11 AJ12 |
BJ4 BJ10 |
CJ2 CJ3 CJ9 |
Assess the risks derived from the processes, both from the point of view of the detection of errors that may be incurred and from the deterrence of possible fraud that may be committed. | AJ8 |
BJ4 |
CJ2 CJ3 CJ9 |
Plan the audit based on the evaluation performed. | AJ9 AJ10 |
CJ9 |
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Independence, integrity and objectivity in the activity of the auditor | BJ4 BJ10 |
CJ8 CJ10 |
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