Teaching GuideTerm Faculty of Economics and Business |
Mestrado Universitario en Contabilidade Superior e Auditoría de Contas (2013) |
Subjects |
Audit Procedures |
Learning aims |
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Identifying Data | 2019/20 | |||||||||||||
Subject | Audit Procedures | Code | 611506002 | |||||||||||
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 | ||
Learn the basics of the risk approach inherent in the audit of accounts. | AJ3 AJ4 AJ8 |
BJ10 |
CJ3 |
Practical application of the risk approach to the most significant cycles and areas of the annual accounts. | AJ8 AJ9 |
BJ10 |
CJ2 CJ6 CJ9 CJ11 |
Evaluate 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 AJ9 |
CJ2 CJ3 CJ6 CJ9 |
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Design of audit tests appropriate to the audit objectives pursued. | AJ8 AJ9 |
CJ2 CJ3 CJ6 CJ9 CJ11 |
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Execute the audit based on the previous planning. | BJ10 |
CJ2 CJ3 CJ6 CJ9 |
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