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
   Learning aims
Learning outcomes Study programme competences
Knowledge of the financial reporting auditing standards. AJ3
AJ4
BJ10
CJ5
Ability to obtain an adequate understanding of the business under auditing. AJ5
AJ7
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
Independence, integrity and objectivity in the activity of the auditor BJ4
BJ10
CJ8
CJ10
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