Teaching GuideTerm
Faculty of Economics and Business
Guía Provisional
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Mestrado Universitario en Contabilidade Superior e Auditoría de Contas (2013)
 Study programme competences


TypeA Code  
  Job guided
  AJ1 To know the Spanish financial reporting standards
  AJ2 To know the International Financial Reporting Standards.
  AJ3 To know the Spanish financial reporting auditing standards.
  AJ4 To know the International Auditing Standards
  AJ5 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.
  AJ6 To know how to measure and analyze the origin of costs and income obtained by the audited entity.
  AJ7 To know how to assess from the relevant records of financial information, the situation and foreseeable evolution of a company.
  AJ8 To know how to identify the audit risks associated with the probability of error of each important component of the financial information.
  AJ9 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.
  AJ10 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.
  AJ11 To know how to obtain sufficient and adequate evidence by conducting and assessing the audit tests deemed necessary.
  AJ12 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.
TypeB Code  
  Job guided
  BJ1 Adequate oral and written expression in the official languages.
  BJ2 Mastering oral and written expression in a foreign language.
  BJ3 Using ICT in working contexts and lifelong learning.
  BJ4 Acting as a respectful citizen according to democratic cultures and human rights and with a gender perspective.
  BJ5 Understanding the importance of entrepreneurial culture and the useful means for enterprising people.
  BJ6 Acquiring skills for healthy lifestyles, and healthy habits and routines
  BJ7 Developing the ability to work in interdisciplinary or transdisciplinary teams in order to offer proposals that can contribute to a sustainable environmental, economic, political and social development.
  BJ8 Valuing the importance of research, innovation and technological development for the socioeconomic and cultural progress of society.
  BJ9 Ability to manage times and resources: developing plans, prioritizing activities, identifying critical points, establishing goals and accomplishing them.
  BJ10 Critically assessing knowledge, technology and available information when facing problems.
  BJ11 To assume as a professional and citizen the importance of learning throughout life.
  BJ12
TypeC Code  
  Job guided
  CJ1 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.
  CJ2 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.
  CJ3 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.
  CJ4 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.
  CJ5 That students have the learning skills that allow them to continue studying in a way that will be largely self-directed or autonomous.
  CJ6 Capacity for teamwork.
  CJ7 Capacity for leadership.
  CJ8 Ethical and moral commitment to society, analyzed, in addition, from a solidarity perspective.
  CJ9 Ability to solve problems.
  CJ10 Development of the principles of loyalty and confidentiality.
  CJ11 Development of a logical and creative critical spirit.
  CJ12 Capacity to manage information and communication technologies in the exercise of their professional activity.
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