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Teaching GuideTerm Faculty of Economics and Business |
| Mestrado Universitario en Contabilidade Superior e Auditoría de Contas (2013) |
 Subjects |
| Audit Reports |
| Study programme competencies |
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| Identifying Data | 2019/20 | |||||||||||||
| Subject | Audit Reports | Code | 611506003 | |||||||||||
| 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 |
| A7 | To know how to assess from the relevant records of financial information, the situation and foreseeable evolution of a company. |
| 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. |
| B1 | Adequate oral and written expression in the official languages. |
| 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. |
| B12 | |
| 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. |
| C4 | That students know how to communicate their conclusions and the knowledge and ultimate reasons that sustain them to specialized and non-specialized audiences in a clear and unambiguous way. |
| 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. |
| C11 | Development of a logical and creative critical spirit. |
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