This version of the course guide is provisional until the period for editing the new course guides ends.

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Auditing

Code: 102375 ECTS Credits: 6
2025/2026
Degree Type Year
Business Administration and Management OT 4

Contact

Name:
Maria de los Dolores Magri Majos
Email:
dolores.magri@uab.cat

Teaching groups languages

You can view this information at the end of this document.


Prerequisites

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. 

 

 

 

 


Objectives and Contextualisation

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.

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.
  • Students must be capable of collecting and interpreting relevant data (usually within their area of study) in order to make statements that reflect social, scientific or ethical relevant issues.
  • Use of the available information technology and adaptation to new technological environments.
  • Using accounting information as a tool for assessment and diagnosis.

Learning Outcomes

  1. 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.
  2. Capacity to continue future learning independently, acquiring further knowledge and exploring new areas of knowledge.
  3. Demonstrate initiative and work independently when required.
  4. Interpret financial indicators of an entity and understand the decisions that can be taken from their analysis
  5. Organise work, in terms of good time management and organisation and planning.
  6. Select and generate the information needed for each problem, analyse it and make decisions based on this information.
  7. Students must be capable of collecting and interpreting relevant data (usually within their area of study) in order to make statements that reflect social, scientific or ethical relevant issues.
  8. Use available information technology and be able to adapt to new technological settings.

Content

 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

 

Activities and Methodology

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.


Assessment

Continous Assessment Activities

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
 

Bibliography

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

 


Software

It is advisable to have prior accounting knowledge to follow up on the case.
										
											
										
											Case studies should be prepared in advance.

 


Groups and Languages

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