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Teaching GuideTerm Faculty of Economics and Business |
| Mestrado Universitario en Contabilidade Superior e Auditoría de Contas (2013) |
 Subjects |
| Audit Procedures |
| Study programme competencies |
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| Identifying Data | 2020/21 | |||||||||||||
| 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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| Code | Study programme competences |
| A3 | To know the Spanish financial reporting auditing standards. |
| A4 | To know the International Auditing Standards |
| 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. |
| 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. |
| C6 | Capacity for teamwork. |
| C9 | Ability to solve problems. |
| C11 | Development of a logical and creative critical spirit. |
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