Identifying Data 2023/24
Subject (*) Professional Training Code 611506027
Study programme
Mestrado Universitario en Contabilidade Superior e Auditoría de Contas (2013)
Descriptors Cycle Period Year Type Credits
Official Master's Degree Yearly
 First Obligatory 6
Language
Spanish
Galician
Teaching method Face-to-face
Prerequisites
Department Empresa
Coordinador
Fernández Rodríguez, María Teresa
 E-mail
m.fernandezr@udc.es
Lecturers
Abeal Vazquez, Jose Pablo
Fernández Rodríguez, María Teresa
 E-mail
j.abeal@udc.es
m.fernandezr@udc.es
Web
General description

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
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.
A8 To know how to identify the audit risks associated with the probability of error of each important component of the financial information.
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.
A11 To know how to obtain sufficient and adequate evidence by conducting and assessing the audit tests deemed necessary.
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.
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.
B11 To assume as a professional and citizen the importance of learning throughout life.
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.
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.
C6 Capacity for teamwork.
C7 Capacity for leadership.
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.
C12 Capacity to manage information and communication technologies in the exercise of their professional activity.

Learning aims
Learning outcomes Study programme competences
Coñecemento integral da práctica profesional no campo da contabilidade e auditoría de contas. AJ1
AJ2
AJ3
AJ4
AJ5
AJ6
AJ7
AJ8
AJ9
AJ10
AJ11
AJ12
Capacidade para aplicar na práctica os coñecementos adquiridos nas materias que constitúen formación teórica, segundo as diferentes metodoloxías de traballo. BJ1
BJ3
 CJ1
CJ2
CJ3
CJ4
CJ5
CJ6
CJ7
CJ9
CJ11
CJ12
Compromiso deontolóxico coa empresa anfitriona e os seus clientes. BJ4
BJ8
BJ10
BJ11
 CJ8
CJ10

Contents
Topic Sub-topic
Aplicación práctica dos contidos das materias que constituyen la formación integral do Máster non se precisa máis detalle

Planning
Methodologies / tests Competencies Ordinary class hours Student’s personal work hours Total hours
Supervised projects A1 A2 A3 A4 A5 A6 A7 A8 A9 A10 A11 A12 B1 B3 B4 B10 B8 B11 C12 C11 C10 C9 C8 C7 C6 C5 C4 C3 C2 C1 100 40 140
 
Personalized attention 10 0 10
 
(*)The information in the planning table is for guidance only and does not take into account the heterogeneity of the students.

Methodologies
Methodologies Description
Supervised projects Prácticas en empresas.

Personalized attention
Methodologies
Supervised projects
Description
Follow-up of the academic tutor assigned to each student

Assessment
Methodologies Competencies Description Qualification
Supervised projects A1 A2 A3 A4 A5 A6 A7 A8 A9 A10 A11 A12 B1 B3 B4 B10 B8 B11 C12 C11 C10 C9 C8 C7 C6 C5 C4 C3 C2 C1 1) Report from the professional tutor once the internship report has been submitted by the student: 60%

2) Average mark of the file upon receipt of the report from the professional tutor: 20%

3) Attendance at events that are convened by the Vice Dean of External Practices throughout the course: 20% 		100
 
Assessment comments

For the recognition of the qualification for attendance at events, the student must sign attendance on the list provided by the coordination. For the computation of the qualification, 4 of the tests held will be randomly chosen, with priority given to face-to-face tests. Each of the 4 selected tests will obtain a score of 0.5 points, so attendance at all of them guarantees a grade of 2 points, which is 20% of the maximum achievable grade.

Second Chance Evaluation and early call: the evaluation system applied in the first opportunity will be maintained.

Students with part-time dedication and academic exemption from attendance: In the case of students with part-time dedication and academic exemption from attendance, a specific calendar of dates compatible with their dedication will be agreed upon at the beginning of the course, but they will have to the same obligation to carry out activities as full-time students.

Fraudulent performance of tests or evaluation activities, once verified, will directly imply the qualification of failing in the call in which it is committed: the student will be graded with "fail" (numerical grade 0) in the corresponding call for the course academic, whether the commission of the offense occurs on the first opportunity or on the second. For this, their qualification will be modified in the first opportunity record, if necessary.

Sources of information
Basic

Complementary


Recommendations
Subjects that it is recommended to have taken before

Subjects that are recommended to be taken simultaneously

Subjects that continue the syllabus

Other comments


(*)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.