Degree | Type | Year |
---|---|---|
Business Administration and Management | OT | 4 |
You can view this information at the end of this document.
The subject (audit) has 6 ECTS.
The issue is refered directly with all subjects linked wit accounting and financial matters.
it's recomendable has a medium level of knowledge in accounting and financial issues.
The main objective of this course is for students to acquire the knowledge and skills necessary to professionally develop the procedures required for financial auditing, as well as to analyze and interpret an audit report and gain an in-depth understanding of the different
stages involved in its preparation.
To develop quality professional work, it is essential to acquire a solid foundation of theoretical and practical knowledge in the subjects relevant to the chosen specialty.
In this context, this course aims to ensure that students achieve the following objectives:
- Deepen their knowledge of the main standards governing the preparation of annual accounts.
- Learn about the fundamental legal framework that regulates auditing in Spain.
- Become familiar with the main Technical Auditing Standards - International Standards on Auditing (ISA)
- Study the criteria and regulations for the issuance and interpretation of audit reports.
The subject comprises 4 sections
Section1. Accounting and Legal Framework for Auditing
- Main accounting standard-setting bodies
- International Financial Reporting Standards (IFRS)
- Concept and nature of accounting principles. Fair presentation.
- Accounting regulations in Spain. Annual accounts
- Basic legal framework for auditing
Section 2. Analysis of Technical Auditing Standards
- Introduction to International Standards on Auditing (ISAs)
- General Technical Standards: Professional Ethics and Auditor Independence
- Technical Standards for Executing Audit Work
o Planning Phase: Risk-Based Planning
o Evaluation of Internal Control
o Work Execution Phase: Evidence and Auditor Working Papers
- Technical Standards for Reporting (Section 4)
Section 3. Execution of work by area
- Fixed assets
- Treasury
- Sales-Customers
- Purchases-Suppliers
- Inventories
- Provisions and contingencies
- Taxes
- Equity
- Profit and loss account
- Subsequent events
Section 4. Audit Reports and Quality Control
- Analysis of ISAs
- Report structure: opinion, rationale, key issues, most relevant audit aspects, other
- Supervision and quality control
Title | Hours | ECTS | Learning Outcomes |
---|---|---|---|
Type: Directed | |||
exercises | 17 | 0.68 | 2, 3, 4, 7, 6, 8 |
theory classes | 32.5 | 1.3 | 1, 2, 3, 4, 5, 7, 6, 8 |
Type: Supervised | |||
Tutorials on practical cases and teamwork | 15.5 | 0.62 | 2, 7 |
Type: Autonomous | |||
exam test | 4 | 0.16 | 1, 2, 3, 4, 5, 7, 6, 8 |
Independent study, undertanding of concepts and practice of their application | 78 | 3.12 | 1, 2, 3, 4, 5, 6, 8 |
Teaching will be carried out in 4 hours per week.
During this time, the topics of the program will be developed and accompanied by practical cases.
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 | Weighting | Hours | ECTS | Learning Outcomes |
---|---|---|---|---|
Classroom assistance and active participation | 15% | 0 | 0 | 2, 3, 5, 6, 8 |
Final exam | 50% | 2 | 0.08 | 1, 4, 5, 7, 6 |
First partial test | 15% | 1 | 0.04 | 1, 4, 5, 7, 6 |
Work monographic | 20% | 0 | 0 | 1, 2, 3, 4, 5, 7, 6, 8 |
Evaluation system:
The student's grade will be the result of a continuous assessment consisting of the following evidence:
- Attendance and active participation in class (15%)*
- Midterm exam - test (15%)
- Submission of a specialized essay (20%)
- 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.
The examdates will be published in the UAB calendar.
This subject does not ofter the option for comprenshive evaluation
MANUAL AUDITORIA FRANCIS LEFEBVRE- febrero 2024
CASOS PRÁCTICOS AUDITORIA. UN ENFOQUE METODOLÓGICO Y PRÁCTICO.
MANUAL DE AUDITORIA DEL REA
TODO AUDITORIA 2022- CISS- WOLTERS KLUWER
TEORÍA Y PRÁCTICA DE LA AUDITORÍA. CONCEPTO Y METODOLOGÍA. 2021.José Luís Sánchez Fernámdez de Valderrama
PUBLICATIONS AND DOCUMENTATION THAT WILL BE DELIVERED DURING THE COURSE OF THE SCHOOL SESSIONS.
Web links:
- Instituto de Contabilidad y Auditoria de Cuentas (ICAC). http://www.icac.gob.es
- Registro de Economistas Auditores. http://www.rea.es
- Instituto de Censores Jurados de Cuentas de España. http://www.icjce.es
- Col.legi de Censors Jurats de Comptes de Catalunya. htpp://www.auditorscensors.com
- Asociación Española de Contabilidad y Administración de Empresas. htpp://www.aeca.es
- Col.legi d´Economistes de Catalunya. http: //www.coleconomistes.cat
- Registro Mercantil. http://.registradores.org
It is advisable to have prior accounting knowledge to follow up on the case.
Case studies should be prepared in advance.
Please note that this information is provisional until 30 November 2025. You can check it through this link. To consult the language you will need to enter the CODE of the subject.
Name | Group | Language | Semester | Turn |
---|---|---|---|---|
(PAUL) Classroom practices | 1 | Catalan/Spanish | second semester | morning-mixed |
(TE) Theory | 1 | Catalan/Spanish | second semester | morning-mixed |