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Teaching GuideTerm Faculty of Economics and Business |
| Mestrado Universitario en Contabilidade Superior e Auditoría de Contas (2013) |
 Subjects |
| Audit Reports |
| Contents |
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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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| Topic | Sub-topic |
| Series 700 and 800 of the NIA-ES valid in Spain. Changes in accounting criteria, estimates and subsequent events Audit reports. Special and complementary reports The continuity of the audited entity Errors, irregularities and breaches of the regulations applicable to the audited entity Quality control of the audit works Relations of the auditor with other professionals |
Sub-topics will be disclosed during the lessons |
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