| Study programme competencies |
| Code | Study programme competences |
| 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. |
| 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. |
| 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. |
| 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. |
| C5 | That students have the learning skills that allow them to continue studying in a way that will be largely self-directed or autonomous. |
| 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. |
| Learning aims | |||
| Learning outcomes | Study programme competences | ||
| Knowledge of the financial reporting auditing standards. | AJ3 AJ4 |
BJ10 |
CJ5 |
| Ability to obtain an adequate understanding of the business under auditing. | AJ5 AJ7 |
||
| Know the way in which the company sets up the different processes, the way to carry them out and the way to control them. | AJ8 AJ11 AJ12 |
BJ4 BJ10 |
CJ2 CJ3 CJ9 |
| Assess the risks derived from the processes, both from the point of view of the detection of errors that may be incurred and from the deterrence of possible fraud that may be committed. | AJ8 |
BJ4 |
CJ2 CJ3 CJ9 |
| Plan the audit based on the evaluation performed. | AJ9 AJ10 |
CJ9 |
|
| Independence, integrity and objectivity in the activity of the auditor | BJ4 BJ10 |
CJ8 CJ10 |
|
| Contents |
| Topic | Sub-topic |
| Introduction to the auditing of financial statements Auditing legal framework. International auditing standards adopted by the European Union Regulation of the auditor profession in Spain Ethics and responsibility of the auditors The internal control of the audited entity Obtaining evidence: sampling techniques Materiality and audit risk The audit procedures The auditing contract Planning of audit works |
Temario a desenvolver nas aulas |
| Planning | ||||
| Methodologies / tests | Competencies | Ordinary class hours | Student’s personal work hours | Total hours |
| Collaborative learning | A3 A4 A5 A7 A8 A9 A10 A11 A12 B4 B10 C2 C3 C5 C8 C9 C10 | 4 | 4 | 8 |
| Directed discussion | A3 A4 A5 A7 A8 A9 A10 A11 A12 B4 B10 C2 C3 C5 C8 C9 | 10 | 20 | 30 |
| Guest lecture / keynote speech | A3 A4 A5 A7 A8 A9 A10 A11 A12 B4 B10 C2 C3 | 14 | 14 | 28 |
| Problem solving | A5 A7 A8 A9 A10 A11 A12 B4 B10 C2 C3 C5 C8 C9 | 13 | 52 | 65 |
| Mixed objective/subjective test | A3 A4 A5 A7 A8 A9 A10 A11 A12 C2 C3 C5 C9 | 2 | 10 | 12 |
| Document analysis | A3 A4 A5 A7 A9 A11 A12 C5 | 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 |
| Collaborative learning | Exposición en grupo de items concretos del contenido de la asignatura. |
| Directed discussion | Debates sobre cuestiones planteadas por el profesor. |
| Guest lecture / keynote speech | Explicaciones teóricas y prácticas del temario de la asignatura. |
| Problem solving | Supuestos prácticos sobre el temario de la asignatura. |
| Mixed objective/subjective test | Examen teórico-práctico sobre el contenido de la asignatura. |
| Document analysis | Análisis de fuentes documentales de carácter normativo y doctrinal |
| Personalized attention |
|
|
| Assessment | |||
| Methodologies | Competencies | Description | Qualification |
| Document analysis | A3 A4 A5 A7 A9 A11 A12 C5 | Análisis de fuentes documentales de carácter normativo y doctrinal | 10 |
| Problem solving | A5 A7 A8 A9 A10 A11 A12 B4 B10 C2 C3 C5 C8 C9 | Resolución de ejercicios prácticos planteados en el aula. | 40 |
| Mixed objective/subjective test | A3 A4 A5 A7 A8 A9 A10 A11 A12 C2 C3 C5 C9 | Examen teórico-práctico sobre el contenido de la asignatura. | 50 |
| Assessment comments | |||
|
Students with recognition of part-time dedication and academic exemption of attendance exemption: Except for the dates approved in the Faculty Board, as far as the mixed test or exams is concerned, for the remaining tests, a specific calendar of dates compatible with their dedication will be agreed upon at the beginning of the course, which is why said students must contact with the teacher in the first ten days of the semester in which the subject is taught, in order to set the aforementioned calendar. The tests will have the same format as for full-time students. The approach of problems and their solution, as well as the tests about them and the associated normative aspects, will be solved during the development of the classes and without need of previous warning of the realization of said tests. All this requires a participation in active class by the student and an updated study of the material provided. . |
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| Sources of information |
| Basic |
(). .
Alvin A. Arens, Randal J. Elder, Mark S. Beasley (2007). Auditoría : un enfoque integral (11ª ED). Pearson Educación
Larriba Díaz-Zorita, Alejandro (2015). Auditoría de cuentas anuales (2 volúmenes). Madrid: CEF
Varios Autores (2018). Manual Auditoría. Editorial Francis Lefevre
ICAC (2012). Normativa sobre auditoría de cuentas en España, (3ª ED). |
|
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 |
(). .
IFAC/ICAC (2013). Normas Internacionales de Auditoría. http://www.icac.meh.es/Temp/20130627190704.PDF
BOE (2011). 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. http://boe.es/boe/dias/2011/11/04/pdfs/BOE-A-2011-17395.pdf
BOE (2011). Real Decreto Legislativo 1/2011, de 1 de julio, por el que se aprueba el texto refundido de la Ley de Auditoría de Cuentas. http://www.boe.es/boe/dias/2011/07/02/pdfs/BOE-A-2011-11345.pdf |
|
http://www.icjce.es/images/pdfs/CALIDAD/icjce-guiaorientativaimplantacionscciparapymfa.1ed.pdf Normativa: Ley 22/2015, de 20 de julio, de Auditoría de Cuentas. https://www.boe.es/boe/dias/2015/07/21/pdfs/BOE-A-2015-8147.pdf 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.http://boe.es/boe/dias/2011/11/04/pdfs/BOE-A-2011-17395.pdf 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 |
| Subjects that continue the syllabus |
| Other comments | |