Teaching GuideTerm
Faculty of Economics and Business
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Mestrado Universitario en Contabilidade Superior e Auditoría de Contas (2013)
 Subjects
  Update Accounting and Auditing Seminars
   Study programme competencies
Code Study programme competences
A1 To know the Spanish financial reporting standards
A2 To know the International Financial Reporting Standards.
A3 To know the Spanish financial reporting auditing standards.
A4 To know the International Auditing Standards
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.
A10 Know how to determine the nature, scope and time of execution of the work to be carried out and prepare, as a result, a written audit program.
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.
B3 Using ICT in working contexts and lifelong learning.
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.
B12
C1 Possess and understand knowledge that provides a basis or opportunity to be original in the development and / or application of ideas, often in a research context.
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.
C7 Capacity for leadership.
C8 Ethical and moral commitment to society, analyzed, in addition, from a solidarity perspective.
C11 Development of a logical and creative critical spirit.
C12 Capacity to manage information and communication technologies in the exercise of their professional activity.
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