Identifying Data 2020/21
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.
Contingency plan 1.- Modificacións nos contidos

Manteranse os contidos planificados na GADU.

2.- Metodoloxías

• Metodoloxías docentes que se manteñen

Excepto no que se indica a continuación, mantéñense as metodoloxías docentes, adaptándoas á formación online.

• Metodoloxías docentes que se modifican

A discusión dirixida refúndese na solución, mediante probas síncronas por parte do alumnado, de casos prácticos de contabilidade de sociedades adaptados en extensión e complexidade ás ferramentas telemáticas dispoñibles

3.- Mecanismos de atención personalizada ao alumnado

Ferramentas: Teams, Forms e Moodle

Temporalización: Durante a clases e titorías semanalmente programadas.

4.- Modificacións na avaliación

Metodoloxía AVALIACIÓN CONTINUA: Peso na cualificación: 50%. Valoraranse a resolución, por parte do alumnado, de casos prácticos (solución de problemas) adaptados en extensión e complexidade ás ferramentas telemáticas dispoñibles.

Metodoloxía PROBA OBXECTIVA FINAL: Peso na cualificación: 50%. Exame final, con tempo limitado, sobre casos prácticos estudados no curso. As respostas poderán controladas mediante cuestionarios tipo test con alternativas limitadas.

Observacións de avaliación:

1. Cualificación de non presentado: Corresponde ao alumno, cando só participe en actividades de avaliación que teñan unha ponderación inferior ao 20% sobre a cualificación final, con independencia da cualificación alcanzada.

2. Segunda oportunidade: Os criterios de avaliación son os mesmos, manténdose a ponderación entre a avaliación continua e o exame final.

Convocatoria adiantada: As condicións de avaliación da oportunidade adiantada (art. 19 dás Normas de Avaliación, Revisión e Reclamacións dás Cualificacións dúas Estudos de Grao e Mestrado Universitario) serán específicas para esta oportunidade. Esta será avaliada por medio dunha proba mixta oral e/ou escrita que supoñerá o 100 % da cualificación final.

3. Estudantes con recoñecemento de dedicación a tempo parcial e dispensa académica de exención de asistencia: Excepto para as datas aprobadas na Xunta de Facultade para a proba obxectiva final, para as restantes probas acordarase ao comezo do curso un calendario específico de datas compatible coa súa dedicación, motivo polo cal, devandito alumnado deberá poñerse en contacto co profesor no primeiros dez días do cuadrimestre en que a materia se imparta, co fin de fixar o citado calendario. As probas terán o mesmo formato que para os alumnos con dedicación a tempo completo.

4. Sobre condicións de avaliación: Está prohibido acceder á aula do exame con calquera dispositivo que permita a comunicación co exterior e/ou almacenamento de información.

5. Identificación do estudante: O estudante ha de acreditar a súa personalidade de acordo coa normativa vixente.

6. Outras observacións de avaliación continua: A formulación de problemas e a súa solución, así como os controis que se fagan sobre os mesmos e os aspectos normativos asociados, poderanse realizar durante o desenvolvemento das clases e sen necesidade de aviso previo da realización dos devanditos controis. Todo iso require unha participación en clase activa por parte do alumno e un estudo actualizado do material facilitado.

5.- Modificacións da bibliografía ou webgrafía

A totalidade do material requirido estará dispoñible en Moodle.

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

El planteamiento de problemas y su solución, así como los controles que
se hagan sobre los mismos y los aspectos normativos asociados, se podrán
realizar durante el desarrollo de las clases y sin necesidad de aviso previo de
la realización de dichos controles. Todo ello requiere una participación en
clase activa por parte del alumno y un estudio actualizado del material
facilitado.

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.

In the event that the student is granted an opportunity for "advanced evaluation", and only in this case, to pass the subject, the student must pass a mixed oral and / or written test aimed at evaluating all competencies and content of the subject.

Qualification of not presented. Corresponds to students, when only participate in evaluation activities that have a weight of no more than 20% on the final qualification, regardless of the grade obtained.

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.

.

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 (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


(*)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.