|
Teaching GuideTerm Faculty of Economics and Business |
| Mestrado Universitario en Contabilidade Superior e Auditoría de Contas (2013) |
 Subjects |
| Audit Reports |
| Learning aims |
|
|
| Identifying Data | 2019/20 | |||||||||||||
| Subject | Audit Reports | Code | 611506003 | |||||||||||
| Study programme |
|
|||||||||||||
| Descriptors | Cycle | Period | Year | Type | Credits | |||||||||
| Official Master's Degree | 1st four-month period |
First | Obligatory | 6 | ||||||||||
|
||||||||||||||
| Learning outcomes | Study programme competences | ||
| Learn to accumulate the evidence obtained, review the events after the closure and assess, according to auditing standards, the different types of incidents that may have been detected and reflect them, if they are significant, by means of an adequate writing of the report. | AJ3 AJ4 AJ7 AJ12 |
CJ2 CJ3 CJ4 |
|
| Ability to critically evaluate the quantitative and qualitative aspects of the incidents detected. | AJ7 AJ12 |
BJ10 |
CJ2 CJ3 CJ4 CJ9 CJ11 |
| Application of professional judgment in the issuance of the audit opinion. | AJ7 AJ12 |
BJ1 BJ10 |
CJ9 CJ11 |
| Reflect on the ethical and social implications of the work done and the report issued and the importance of guaranteeing the quality of it. | BJ4 BJ10 BJ12 |
CJ8 CJ10 CJ11 |
|
|
