Teaching GuideTerm Faculty of Economics and Business |
Mestrado Universitario en Contabilidade Superior e Auditoría de Contas (2013) |
Subjects |
Introduction to Auditing |
Contents |
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Identifying Data | 2023/24 | |||||||||||||
Subject | Introduction to Auditing | Code | 611506001 | |||||||||||
Study programme |
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Descriptors | Cycle | Period | Year | Type | Credits | |||||||||
Official Master's Degree | 1st four-month period |
First | Obligatory | 6 | ||||||||||
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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 |
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