Degree | Type | Year | Semester |
---|---|---|---|
4317517 Account Auditing and Accounting | OB | 0 | 1 |
No requirement is necessary to take the course
- Know and know interpret the norms of financial information in general and, in concrete the relative to auditing.
- Know the Spanish and European rule in relation to the auditing of accounts.
- Analyse the International Standards on Auditing (ISA) and as they have adapted in Spain.
SUBJECT 1.- Juridical frame of the Audit of Accounts
Aim: Analyse the Law of AuditING of Accounts:
1.- The Auditing of Accounts.
2.- The Auditor of Accounts. Who does it
3.- The CCAA. That reviews
SUBJECT 2.- International norms of Audit: general Principles and responsibilities
Aim:
SUBJECT 3.- International norms of Audit: Planning, evaluation of the risk, answer to the risks evaluated, organisations of services and evaluation of mistakes
Aim:
SUBJECT 4.- International norms of Audit: Planning, evaluation of the risk, answer to the risks evaluated, organisations of services and evaluation of mistakes and evidence of audit
Aim:
SUBJECT 5.- International norms of Audit: Planning, evaluation of the risk, answer to the risks evaluated, organisations of services and evaluation of mistakes and evidence of audit
Aim:
SUBJECT 6.- International norms of Audit: Evidence of audit
Aim:
The educational methodology will be based in a combination of three types of activities:
- Activity directed: theoretical classes
- Activity supervised: consistent in the realisation of tutorial programme and the realisation of exercises
- Autonomous activity that divides in two parts:
* Part of study by part of the student (readings, research of information, etc).
* Autonomous activity in group devoted to the research of data and preparation of a report on the information that provides the memory of the annual accounts. Presentation and debate.
"The proposed teaching methodology may undergo some modifications according to the restrictions imposed by the health authorities on on-campus courses".
The tutorial could be in a a seminary or on line
Annotation: Within the schedule set by the centre or degree programme, 15 minutes of one class will be reserved for students to evaluate their lecturers and their courses or modules through questionnaires.
Title | Hours | ECTS | Learning Outcomes |
---|---|---|---|
Type: Directed | |||
Theoretical classes | 45 | 1.8 | 2, 1, 3, 5 |
Type: Supervised | |||
Tutorial practicals cases | 8 | 0.32 | 4, 5 |
Type: Autonomous | |||
Study of regulations | 140 | 5.6 | 2, 1, 3, 6 |
Written report | 30 | 1.2 | 4, 2, 3, 5 |
The system of evaluation divides in 3 modalities:
- Presentation of practical cases: 40%
Realisation of diverse exercises during the subject and a global exercise that will deliver the last week before the final proof.
- Participation and assistance in class: 10% (minimum assistance 75%)
- Final exam 50%
The final exam will make to finals of January once finalised the regular classes.
Minimum note in the examination: 4 points (on 10 points)
Process of Recovery
"To participate in the process of recovery the students has to have been previously evaluated in a group of activities that represent a minimum of two third parts of the total qualification of the subject or module." Section 3 of the Article 112 ter. The recovery (Academic Rule UAB). The and the students have to have obtained a half qualification of the subject between 3,5 and 4,9. The proof of recovery will effect between 15 and 20 days after the final proof.. The student that present and surpass it will approve the subject with a note of 5. In contrary case will keep the same note.
Irregularities in acts of evaluation
Without prejudice to other disciplinary measures that estimate timely, and in accordance with the normative valid academician, "in case that the student make any irregularity that can drive to a significant variation of the qualification of an act of evaluation, will describe with a 0 this act of evaluation, with independence of the disciplinary process that can instruct . In case that produce diverse irregularities in the acts of evaluation of a same subject, the final qualification of this subject will be 0". Section 10 of the Article 116. Results of the evaluation. (Academic ruleUAB)
"The proposed evaluation activities may undergo some changes according to the restrictions imposed by the health authorities on on-campus courses."
Title | Weighting | Hours | ECTS | Learning Outcomes |
---|---|---|---|---|
Assistance and participation | 10% | 0 | 0 | 1 |
Exams | 50% | 2 | 0.08 | 2, 1, 3, 6 |
exercises presentation | 40 | 0 | 0 | 4, 2, 3, 5 |
International norms of Audit
- EXCEL
- SABI DATA BASE