Teaching GuideTerm
Faculty of Economics and Business
  Home | galego | castellano | english | A A |  
Mestrado Universitario en Contabilidade Superior e Auditoría de Contas (2013)
 Subjects
  Introduction to Auditing
   Study programme competencies
Code Study programme competences
A3 To know the Spanish financial reporting auditing standards.
A4 To know the International Auditing Standards
A5 To know how to obtain an adequate understanding of the business of the audited entity, the sector in which it operates and the nature of its transactions.
A7 To know how to assess from the relevant records of financial information, the situation and foreseeable evolution of a company.
A8 To know how to identify the audit risks associated with the probability of error of each important component of the financial information.
A9 To know how to document the procedures and accounting principles followed by the entity as well as the accounting systems used to record their transactions.
A10 Know how to determine the nature, scope and time of execution of the work to be carried out and prepare, as a result, a written audit program.
A11 To know how to obtain sufficient and adequate evidence by conducting and assessing the audit tests deemed necessary.
A12 Know how to obtain a reasonable basis of judgment on the individual and consolidated annual accounts and express an opinion regarding them in the audit report, in accordance with regulation in force.
B4 Acting as a respectful citizen according to democratic cultures and human rights and with a gender perspective.
B10 Critically assessing knowledge, technology and available information when facing problems.
C2 That students know how to apply the knowledge acquired and their ability to solve problems in new or unfamiliar environments within broader (or multidisciplinary) contexts related to their area of study.
C3 That students are able to integrate knowledge and face the complexity of making judgments based on information that, being incomplete or limited, includes reflections on social and ethical responsibilities linked to the application of their knowledge and judgments.
C5 That students have the learning skills that allow them to continue studying in a way that will be largely self-directed or autonomous.
C8 Ethical and moral commitment to society, analyzed, in addition, from a solidarity perspective.
C9 Ability to solve problems.
C10 Development of the principles of loyalty and confidentiality.
Universidade da Coruña - Rúa Maestranza 9, 15001 A Coruña - Tel. +34 981 16 70 00  Soporte Guías Docentes