Identifying Data 2023/24
Subject (*) Audit Reports Code 611506003
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 Obxectivos:
A conclusión do traballo de auditoría implica a realización dunha serie de pasos clave que concluír coa emisión do informe correspondente. O obxectivo da materia é aprender a acumular as probas obtidas, revisar os feitos despois do peche e avaliar, de acordo coas normas de auditoría, os distintos tipos de incidentes que se detectaron e reflicten-los, se son significativos, a través dunha redacción adecuada. do informe.

Study programme competencies
Code Study programme competences
A3 To know the Spanish financial reporting auditing standards.
A4 To know the International Auditing Standards
A7 To know how to assess from the relevant records of financial information, the situation and foreseeable evolution of a company.
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.
B10 Critically assessing knowledge, technology and available information when facing problems.
B12
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.
C8 Ethical and moral commitment to society, analyzed, in addition, from a solidarity perspective.
C9 Ability to solve problems.
C10 Development of the principles of loyalty and confidentiality.
C11 Development of a logical and creative critical spirit.

Learning aims
Learning outcomes Study programme competences
Learn to accumulate the evidence obtained, review the events after the closure and assess, according to auditing standards, the different types of incidents that may have been detected and reflect them, if they are significant, by means of an adequate writing of the report. AJ3
AJ4
AJ7
AJ12
CJ2
CJ3
CJ4
Ability to critically evaluate the quantitative and qualitative aspects of the incidents detected. AJ7
AJ12
BJ10
CJ2
CJ3
CJ4
CJ9
CJ11
Application of professional judgment in the issuance of the audit opinion. AJ7
AJ12
BJ1
BJ10
CJ9
CJ11
Reflect on the ethical and social implications of the work done and the report issued and the importance of guaranteeing the quality of it. BJ4
BJ10
BJ12
CJ8
CJ10
CJ11

Contents
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

Planning
Methodologies / tests Competencies Ordinary class hours Student’s personal work hours Total hours
Directed discussion A3 A4 A7 A12 B1 B4 B10 B12 C2 C3 C4 C8 C9 C10 C11 10 20 30
Guest lecture / keynote speech A3 A4 A7 A12 C8 C10 C11 14 14 28
Problem solving A3 A4 A7 A12 B1 B4 B10 B12 C2 C3 C4 C8 C9 C10 C11 13 52 65
Mixed objective/subjective test A3 A4 A7 A12 B1 C2 C3 C4 C9 2 10 12
Collaborative learning A3 A4 A7 A12 B1 B4 B10 B12 C2 C3 C4 C8 C9 C10 C11 4 4 8
Document analysis A3 A4 B12 C11 1 2 3
 
Personalized attention 4 0 4
 
(*)The information in the planning table is for guidance only and does not take into account the heterogeneity of the students.

Methodologies
Methodologies Description
Directed discussion Debates sobre cuestiones planteadas por el profesor.
Guest lecture / keynote speech Explicaciones teóricas y prácticas del temario de la asignatura.
Problem solving Resolución de ejercicios prácticos planteados en el aula.
Mixed objective/subjective test Examen teórico-práctico del contenido de la asignatura.
Collaborative learning Exposición en grupo de items concretos del contenido de la asignatura.
Document analysis Análisis de fuentes documentales de carácter normativo y doctrinal

Personalized attention
Methodologies
Problem solving
Description
Tutorials to help solve problems.

For students with recognition of part-time dedication and academic exemption of attendance, at the beginning of the course a specific schedule of tutoring compatible with their dedication will be agreed. Students should contact the teacher in the first ten days of the semester in which the subject is taught, in order to set the aforementioned calendar.

Assessment
Methodologies Competencies Description Qualification
Mixed objective/subjective test A3 A4 A7 A12 B1 C2 C3 C4 C9 Examen teórico-práctico del contenido de la asignatura. 50
Document analysis A3 A4 B12 C11 Análisis de fuentes documentales de carácter normativo y doctrinal 10
Problem solving A3 A4 A7 A12 B1 B4 B10 B12 C2 C3 C4 C8 C9 C10 C11 Resolución de ejercicios prácticos planteados en el aula. 40
 
Assessment comments

Evaluation observations

A) ASSESSMENT RULES:

1. Evaluation conditions: It is forbidden to access the exam room with any device that allows communication with the outside and/or storage of information.

the student will be graded with falling grade (a 0, as numeric mark) in the corresponding convocatory and both in the first and in the second oportunities. If needed, the mark in the first oportunity act will be altered.

2. Student identification: The student must prove their identity in accordance with current regulations.

B) TYPES OF QUALIFICATION:

1. Not presented qualification: Corresponds to the student, when he only participates in evaluation activities that have a weighting of less than 20% of the final qualification, regardless of the qualification achieved.

2. Students with recognition of part-time dedication and academic waiver of attendance exemption: Except for the dates approved by the Faculty Board for the final objective test, a specific calendar of compatible dates will be agreed upon at the beginning of the course for the remaining tests. with your dedication so it is mandatory that you contact the teacher in the first 10 days of the semester

C) ASSESSMENT OPPORTUNITIES:

1. First opportunity: 50% continuous evaluation and 50% mixed test on the entire content of the subject in the official exam period that follows the end of the semester classes.

2. Second opportunity: the highest grade will prevail between the grade obtained in the 2nd opportunity final exam and the average of weighting said exam with the continuous evaluation grade obtained during the semester.

3. Advanced call: The evaluation conditions of the advanced opportunity (art. 19 of the Norms of Assessment, Review and Claims of Qualifications of Grao Studies and University Masters) will be specific to this opportunity. This will be evaluated by means of a mixed oral and/or written test that assesses all the contents and skills of the subject and that will account for 100% of the final grade.

Other observations of continuous evaluation:

The solution of problems can be done during the development of the classes and without the need for prior notice. All this requires active and participatory assistance by the student in addition to the updated study of the material provided, so that the teacher will be able to assess aspects such as: class attendance and the oral and written interventions of the students.

For evaluation purposes, the weighting of each part of the subject, both in the continuous evaluation and in the final test, will correspond to the percentage of teaching hours of each part.


Sources of information
Basic Alvin A. Arens, Randal J. Elder, Mark S. Beasley (2007). Auditoría : un enfoque integral (11ª ED). . Pearson Educación
Varios autores (2018). Manual de Auditoría. FRANCIS LEFEBVRE
ICAC (2022). NORMATIVA DE AUDITORIA. https://www.icac.gob.es/normativas/nacionales#portada
ICAC (2012). Normativa sobre auditoría de cuentas en España, (3ª ED). . ICAC

DIRECCIONES DE INTERNET RELEVANTES:

NIA-ES:

http://www.icac.meh.es/Normativa/Auditoria/Auditoria.aspx Normativa de consulta: DIRECTIVA 2014/56/UE DEL PARLAMENTO EUROPEO Y DEL CONSEJO de 16 de abril de 2014 relativa a la auditoría de cuentas Real Decreto Legislativo 1/2010, de 2 de julio, por el que se aprueba el texto refundido de la Ley de Sociedades de Capital. (LSC ? Art. 263 a 271) Nueva Ley 22/2015, de 20 de julio, de Auditoría de Cuentas. Real Decreto 1517/2011, de 31 de octubre, por el que se aprueba el Reglamento que desarrolla el texto refundido de la Ley de Auditoría de Cuentas (RAC).

Complementary (). .

DIRECCIONES DE INTERNET COMPLEMENTARIAS:

 

http://www.icac.meh.es

http://www.cnmv.es

http://europa.eu.int/comm/internal_market/en/company/index.htm

http://www.iasb.org.

Resolución de 15 de octubre de 2013, del Instituto de Contabilidad y Auditoría de Cuentas, por la que se publican las nuevas Normas Técnicas de Auditoría, resultado de la adaptación de las Normas Internacionales de Auditoría para su aplicación en España (NIA-ES) http://www.icac.meh.es/Temp/20140908121330.PDF


Recommendations
Subjects that it is recommended to have taken before

Subjects that are recommended to be taken simultaneously
Introduction to Auditing /611506001
Audit Procedures/611506002
Advanced Accounting I/611506004

Subjects that continue the syllabus
Advanced Accounting II/611506007

Other comments
1.- Débese facer un uso sostible dos recursos co fin de evitar impactos negativos sobre o medio natural.
2.- O comportamento persoal e profesional debe guiarse por principios éticos.
3.- Terase en conta na medida do posible a perspectiva de xénero.
4.- Traballarase para identificar e modificar prexuízos e actitudes sexistas e promover valores de respecto e igualdade.
5.- Se se detectan situacións de discriminación por razón de xénero, proporanse actuacións e medidas para corrixilas.
6.- Facilitarase a plena integración do alumnado que por razóns físicas, sensoriais, psíquicas ou socioculturais experimente dificultades para acceder a unha vida universitaria adecuada, igualitaria e beneficiosa.



(*)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.