Teaching GuideTerm
Faculty of Economics and Business
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Mestrado Universitario en Contabilidade Superior e Auditoría de Contas (2013)
 Subjects
  Audit Procedures
   Learning aims
Learning outcomes Study programme competences
Learn the basics of the risk approach inherent in the audit of accounts. AJ3
AJ4
AJ8
BJ10
CJ3
Practical application of the risk approach to the most significant cycles and areas of the annual accounts. AJ8
AJ9
BJ10
CJ2
CJ6
CJ9
CJ11
Evaluate the risks derived from the processes, both from the point of view of the detection of errors that may be incurred and from the deterrence of possible fraud that may be committed. AJ8
AJ9
CJ2
CJ3
CJ6
CJ9
Design of audit tests appropriate to the audit objectives pursued. AJ8
AJ9
CJ2
CJ3
CJ6
CJ9
CJ11
Execute the audit based on the previous planning. BJ10
CJ2
CJ3
CJ6
CJ9
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