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Teaching GuideTerm Faculty of Economics and Business |
| Mestrado Universitario en Contabilidade Superior e Auditoría de Contas (2013) |
 Subjects |
| Master's Thesis |
| Contents |
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| Identifying Data | 2019/20 | |||||||||||||
| Subject | Master's Thesis | Code | 611506012 | |||||||||||
| Study programme |
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| Descriptors | Cycle | Period | Year | Type | Credits | |||||||||
| Official Master's Degree | 2nd four-month period |
First | Obligatory | 6 | ||||||||||
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| Topic | Sub-topic |
| Case studies based on the annual accounts of groups of companies. |
1. Objectives of the study and methodology to be used. 2. Description of the company under study. 3. Analysis of the quality of the mandatory financial information provided by the parent company in its individual accounts. Auditor's report. 4. Comparison between International Financial Information Standards and Spanish standards for the elements in the company's Statement of Financial Position. 5. Analysis of the information reported in the consolidated accounts. 6. Company valuation. 7. Conclusions. 8. Bibliography. 9. Annexes. |
| Pre-doctoral research work | Research work in accounting and auditing of accounts. |
| Analysis work on real cases of accounting manipulation. | Description of the case: background, fraudulent accounting practices, where the auditors failed Subsequent accounting amendments and their impact on the fraudulent practices described Audit procedures that could have detected or corrected the frauds committed. Audit regulations that reinforce the position of the supervisor (ICAC, PCAOB) |
| Otros trabajos propuestos por los directores de TFM | Contidos do plan de estudos do mestrado. |
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