Identifying Data

2020/21

Subject (*)

Update Accounting and Auditing Seminars

Code

611506009

Study programme

Mestrado Universitario en Contabilidade Superior e Auditoría de Contas (2013)

Descriptors

Cycle

Period

Year

Type

Credits

Official Master's Degree

2nd four-month period

First

Obligatory

Language

Spanish

Galician

Teaching method

Face-to-face

Prerequisites

Department

Empresa

Coordinador

González García, Isaías

E-mail

isaias.gonzalezg@udc.es

Lecturers

González García, Isaías

Muiño Vazquez, Maria Flora

E-mail

isaias.gonzalezg@udc.es

flora.muino@udc.es

Web

General description

Obxectivos:
O seu obxectivo é coñecer as novidades relativas ás normas de preparación e presentación e verificación de información financeira e outros contidos de comunicación da empresa dirixidos aos seus grupos de interese.

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
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
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.
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.
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.
B12
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.
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.
C7	Capacity for leadership.
C8	Ethical and moral commitment to society, analyzed, in addition, from a solidarity perspective.
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
Know the news regarding the rules of preparation and presentation and verification of financial reporting and other economic issues.	AJ1 AJ2 AJ3 AJ4 AJ9 AJ10 AJ12
Ability to assimilate the changes from the basic knowledge previously acquired.		BJ3 BJ4 BJ10	CJ1 CJ3 CJ4 CJ5 CJ7 CJ12
Accept the need to periodically review the regulations to improve them and to adapt them to new environments or situations.		BJ4 BJ8 BJ10 BJ12	CJ8 CJ11

Contents

Topic	Sub-topic
New financial reporting standards and their audit. Advances in the processes of preparation, communication and review of financial reporting.	Sub-topics will be detailed during the lessons.

Planning

Methodologies / tests	Competencies	Ordinary class hours	Student’s personal work hours	Total hours
Mixed objective/subjective test	A1 A2 A3 A4 A9 A10 A12 C3 C4 C12	1	6	7
Seminar	A9 A10 A12 B3 B4 B10 B12 B8 C1 C5 C7 C8 C11 C12	22	44	66

Personalized attention		2	0	2

(*)The information in the planning table is for guidance only and does not take into account the heterogeneity of the students.

Methodologies

Methodologies	Description
Mixed objective/subjective test	Test of evaluation of the knowledge acquired in the seminars.
Seminar	Attendance to seminars on updating in matters of accounting and auditing of accounts.

Personalized attention

Methodologies

Mixed objective/subjective test

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	A1 A2 A3 A4 A9 A10 A12 C3 C4 C12	Proba de avaliación dos coñecementos adquiridos nos seminarios.	100

Assessment comments
Assessment tests will depend on the seminar format (theorical or practical papers, summaries, references searching, multiple-choice tests or quality of questions submitted to the lecturer. In first opportunity, a minimum 70% attendance is required. The teacher could pose one or several additional works related to the seminars content to be submitted by students assessed in second opportunity. This also applies to students with recognition of part-time dedication and academic exemption of attendance. 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.

Sources of information

Basic
	Due to the nature of the subject, materials in the seminars will be published shortly before the seminars start.
Complementary

Recommendations

Subjects that it is recommended to have taken before

Introduction to Auditing /611506001

Audit Procedures/611506002

Audit Reports/611506003

Advanced Accounting I/611506004

International Financial Reporting Standards/611506005

Subjects that are recommended to be taken simultaneously

Advanced Accounting II/611506007

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.