Teaching GuideTerm
Faculty of Economics and Business
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Mestrado Universitario en Contabilidade Superior e Auditoría de Contas (2013)
  Special Sectors Accounting
   Study programme competencies
Code Study programme competences
A1 To know the Spanish financial reporting standards
A2 To know the International Financial Reporting Standards.
A5 To know how to obtain an adequate understanding of the business of the audited entity, the sector in which it operates and the nature of its transactions.
A6 To know how to measure and analyze the origin of costs and income obtained by the audited entity.
A7 To know how to assess from the relevant records of financial information, the situation and foreseeable evolution of a company.
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.
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.
B8 Valuing the importance of research, innovation and technological development for the socioeconomic and cultural progress of society.
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.
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.
C5 That students have the learning skills that allow them to continue studying in a way that will be largely self-directed or autonomous.
C8 Ethical and moral commitment to society, analyzed, in addition, from a solidarity perspective.
C9 Ability to solve problems.
C11 Development of a logical and creative critical spirit.
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