Teaching GuideTerm
Faculty of Economics and Business
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Mestrado Universitario en Contabilidade Superior e Auditoría de Contas (2013)
 Subjects
  Introduction to Auditing
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Identifying Data 2020/21
Subject (*) Introduction to Auditing Code 611506001
Study programme
Mestrado Universitario en Contabilidade Superior e Auditoría de Contas (2013)
Descriptors Cycle Period Year Type Credits
Official Master's Degree 1st four-month period
First Obligatory 6
Language
Spanish
Teaching method Face-to-face
Prerequisites
Department Empresa
Coordinador
Vara Arribas, Ricardo Jose
E-mail
ricardo.vara@udc.es
Lecturers
Vara Arribas, Ricardo Jose
E-mail
ricardo.vara@udc.es
Web
General description Objectives: Fundamentals of Audit is an essential subject in the training of a future auditor, since its objective is to transmit the bases on which this professional activity is based. These bases are the regulatory framework and the audit risk approach.
Contingency plan 1. Modifications to the contents 2. Methodologies *Teaching methodologies that are maintained *Teaching methodologies that are modified 3. Mechanisms for personalized attention to students 4. Modifications in the evaluation *Evaluation observations: 5. Modifications to the bibliography or webgraphy
(*)The teaching guide is the document in which the URV publishes the information about all its courses. It is a public document and cannot be modified. Only in exceptional cases can it be revised by the competent agent or duly revised so that it is in line with current legislation.
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