2020/2021
Auditing
Code: 102375 ECTS Credits: 6| Degree | Type | Year | Semester |
|---|---|---|---|
| 2501572 Business Administration and Management | OT | 4 | 0 |
The proposed teaching and assessment methodology that appear in the guide may be subject to changes as a result of the restrictions to face-to-face class attendance imposed by the health authorities.
Contact
- Name:
- Félix Pedrosa Negrete
- Email:
- Felix.Pedrosa@uab.cat
Use of Languages
- Principal working language:
- spanish (spa)
- Some groups entirely in English:
- No
- Some groups entirely in Catalan:
- No
- Some groups entirely in Spanish:
- Yes
Other comments on languages
las clases se imparten en Castellano. los exámenes se podrán contestar en Castellano, Catalán, inglés y portuguésPrerequisites
the subject (auidt) has 6 ECTS. the issue is refered directly with all subjects linked wit Accounting and finacila matters. it is recomendable has a medium level of knowledge in accounting and financial issues. however ithis is not an essential requirement.
Objectives and Contextualisation
The main objective of the course is for the student to acquire the necessary skills and knowledge to be able to professionally develop the procedures related to the audit work, to know how to analyze an audit report and to ponder the stages of the audit. The content of the subject is structured in order to answer the following questions:
What does the audit mean for the company?
What defines the auditor?
How is an audit performed?
The practical aspect is a constant throughout the development of the program. The practice focuses on external auditing, in the role of an independent auditor but without ignoring the applicability of the studied to the internal audit.
Competences
- Capacity for independent learning in the future, gaining more profound knowledge of previous areas or learning new topics.
- Capacity for oral and written communication in Catalan, Spanish and English, which enables synthesis and oral and written presentation of the work carried out.
- Demonstrate initiative and work individually when the situation requires it.
- Organise the work in terms of good time management, organisation and planning.
- Select and generate the information necessary for each problem, analyse it and take decisions based on that information.
- Show motivation for carrying out quality work and sensitivity to the consequences for the environment and society.
- Use of the available information technology and adaptation to new technological environments.
- Using accounting information as a tool for assessment and diagnosis.
- Value ethical commitment in professional practice.
Learning Outcomes
- A capacity of oral and written communication in Catalan, Spanish and English, which allows them to summarise and present the work conducted both orally and in writing.
- Assess ethical commitment in professional activity.
- Capacity to continue future learning independently, acquiring further knowledge and exploring new areas of knowledge.
- Demonstrate initiative and work independently when required.
- Demonstrate motivation regarding the quality of the work performed and sensitivity regarding the consequences on the environment and society.
- Interpret financial indicators of an entity and understand the decisions that can be taken from their analysis
- Organise work, in terms of good time management and organisation and planning.
- Select and generate the information needed for each problem, analyse it and make decisions based on this information.
- Use available information technology and be able to adapt to new technological settings.
Content
The agenda is divided into three large blocks:
a) audit, auditor, rules and procedures
b) audit reports
c) audit work areas.
The regulations associated with the theme are present in all subjects.
The program is designed so that the student acquires a wide knowledge of the necessities and procedures related to the audit, in order to be able to analyze an audit report and ponder the stages of the same.
Block a): Audit, auditor, rules and procedures
1.- Thematic presentation. Introduction to the audit, legal issues and independence.
2.- Generally accepted accounting principles and international financial reporting standards (IFRS)
3.- Introduction to international auditing standards (NIAS)
4.- Auditing standards generally accepted. Audit lei for 2010.
Block b): Audit reports
5.- Audit reports (I).
6.- Audit reports (II).
7.- Planning of the audit work
Block c): Audit work. Work areas.
8.- Aspects of administration and acceptance of orders
9.- Boxes and Banks
10.-Customers and Sales, Purchases and Suppliers
11.-Stocs, production.
12.-Fixed assets, permanent capital
13.-Creditors, provisions and contingencies
14.-Concrete aspects of fixed assets
Methodology
each topic will be dealt during one week. the classes wil have a timeline of 4 hours each week
Activities
| Title | Hours | ECTS | Learning Outcomes |
|---|---|---|---|
| Type: Directed | |||
| exercises | 13 | 0.52 | 6 |
| theory classes | 33 | 1.32 | 6 |
| Type: Supervised | |||
| tutories | 10 | 0.4 | |
| Type: Autonomous | |||
| Estudi autònom, comprensió dels conceptes i pràctica de la seva aplicació | 90.5 | 3.62 | 1, 3, 4, 6, 5, 7, 8, 9, 2 |
Assessment
The student's grade will be the result of a continuous evaluation formed by the following evidences:
- Attendance to class (20%) *
- Delivery of a monographic work (30%)
- Final exam (50%)
* Two absences of assistance are admitted without justification. With more than three faults without justifying the note of this section will be a 0
The final exam will consist of theoretical questions and practical exercises that will refer to all the subject of the course. The exam will have a duration of 2 and a half hours and in its realization will not be allowed to consult any type of material. To calculate the average it is necessary to obtain a minimum grade of 4 in the final exam.
If a student does not obtain this minimum qualification, it will be considered suspended. This student can take the recovery test if the test score is between 3.5 and 3.9.
The student who does not participate in any evaluation activity will have a "Not evaluable".
The student who has not passed the subject is entitled to a recovery exam as long as the average grade of the continuous assessment is between 3.5 and 4.9. If the student passes the recovery exam the maximum grade that will be obtained is a 5. Otherwise, the note that will appear in the minutes is the note resulting from the continuous evaluation or the final exam.
Assessment Activities
| Title | Weighting | Hours | ECTS | Learning Outcomes |
|---|---|---|---|---|
| Lliurament d'un treball monogràfic | 30% | 1.5 | 0.06 | 1, 3, 4, 6, 5, 7, 8, 9 |
| examen final | 20% | 0 | 0 | 3, 4, 5, 7, 8, 9, 2 |
| primera prueba | 50% | 2 | 0.08 | 1, 6, 5, 7, 8, 2 |
Bibliography
Manual de Auditoria - Lefebvre
Auditoría de Cuentas anuales (2 volúmenes) - Larriba Diaz-Zorita, Alejandro - 2015 - CEF
Normas Internacionales de Auditoría - NIAS
BIBLIOGRAFIA COMPLEMENTÀRIA:
- Normes Tècniques publicades al Boletín de l'I.C.A.C. Instituto de Contabilidad y Auditoría de Cuentas.
- www.icac.meh.es/
- www.icjce.es i/o www.auditors-censors.com/
- www.coleconomistes.com