Identifying Data 2020/21
Subject (*) Professional Training II Code 611506011
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 3
Teaching method Face-to-face
Department Empresa
General description Coñecemento integral da práctica profesional no campo da contabilidade e auditoría de contas. Contribuír á inserción laboral do alumno.
Contingency plan 1. Modificacións nos contidos Sen modificacións 2. Metodoloxías *Metodoloxías docentes que se manteñen Prácticas presenciais sempre que sexan posibles, como alternativa admitiranse as prácticas virtuais ou teletraballo *Metodoloxías docentes que se modifican No suposto de non ser posible rematar as prácticas nin de xeito presencial nin virtual, farase un plan de adaptación curricular que permita superar a materia 3. Mecanismos de atención personalizada ao alumnado Presencia, Teams e Moodle 4. Modificacións na avaliación Sen modificacións, coa seguinte salvedade: a parte da cualificación que se corresponde coa asistencia a eventos, no suposto de non poder celebrarse un mínimo de 4 eventos, será prorrateada entre o resto dos ítems que compoñen as cualificacións *Observacións de avaliación: 5. Modificacións da bibliografía ou webgrafía

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.
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
Comprehensive knowledge of professional practice in the field of accounting and auditing of accounts. AJ1
Ability to apply in practice the knowledge acquired in the subjects that constitute theoretical training, according to the different work methodologies. BJ1
Deontological commitment with the host company and its customers. BJ4

Topic Sub-topic
Practical application of the contents of the subjects that constitute the integral formation of the Master No se precisa mayor detalle.

Methodologies / tests Competencies Ordinary class hours Student’s personal work hours Total hours
Clinical practice placement A1 A2 A3 A4 A5 A6 A7 A8 A9 A10 A11 A12 B1 B3 B4 B10 B12 B8 C1 C2 C3 C4 C5 C6 C7 C8 C9 C10 C11 C12 50 50 100
Personalized attention 0 0
(*)The information in the planning table is for guidance only and does not take into account the heterogeneity of the students.

Methodologies Description
Clinical practice placement Prácticas en empresas.

Personalized attention
Clinical practice placement
Supervision by the academic tutor assigned to each student.

Methodologies Competencies Description Qualification
Clinical practice placement A1 A2 A3 A4 A5 A6 A7 A8 A9 A10 A11 A12 B1 B3 B4 B10 B12 B8 C1 C2 C3 C4 C5 C6 C7 C8 C9 C10 C11 C12 Valoración del trabajo realizado por los tutores de las prácticas, conforme a la memoria presentada por el alumno. 100
Assessment comments

Once the
positive assessment is accredited by the professional tutor, the final grade
will be the highest between 5 points and the average reached at the first
opportunity (until June), in the remaining subjects of the Master.

Sources of information


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.