Identifying Data					2019/20
Subject (*)	Introduction to Auditing			Code	611506001
Study programme	Mestrado Universitario en Contabilidade Superior e Auditoría de Contas (2013)
Descriptors	Cycle	Period	Year	Type	Credits
	Official Master's Degree	1st four-month period	First	Obligatory	6
Language	Spanish
Teaching method	Face-to-face
Prerequisites
Department	Empresa
Coordinador	Vara Arribas, Ricardo Jose		E-mail	ricardo.vara@udc.es
Lecturers	Vara Arribas, Ricardo Jose		E-mail	ricardo.vara@udc.es
Web
General description	Objectives: Fundamentals of Audit is an essential subject in the training of a future auditor, since its objective is to transmit the bases on which this professional activity is based. These bases are the regulatory framework and the audit risk approach.
Study programme competencies Learning aims Contents Planning Methodologies Personalized attention Assessment Sources of information Recommendations
(*)The teaching guide is the document in which the URV publishes the information about all its courses. It is a public document and cannot be modified. Only in exceptional cases can it be revised by the competent agent or duly revised so that it is in line with current legislation.