General information

Subject type: Optional

Coordinator: Núria Masferrer Llabinés

Trimester: First term

Credits: 4

Teaching staff: 

Jose Luis Martinez Fernandez

Teaching languages

  • Catalan
  • Spanish


Basic skills
  • B3_Students have the ability to gather and interpret relevant data (usually within their area of ​​study), to make judgments that include reflection on relevant social, scientific or ethical issues


  • B4_That students can convey information, ideas, problems and solutions to both specialized and non-specialized audiences


  • B5_That students have developed those learning skills necessary to undertake further studies with a high degree of autonomy

Specific skills
  • E3_Analyze and evaluate the information in the financial statements, applying legal criteria or defined by the company, evaluate the economic performance and prepare financial reports that are used for decision making


  • E6_Interpret legal regulations and institutional organization and manage business information.


Transversal competences
  • T3_Show entrepreneurial leadership and leadership skills that build personal confidence and reduce fear of risk


  • T5_Develop tasks applying, with flexibility and creativity, the knowledge acquired and adapting it to new contexts and situations



The content of this subject aims to make known in a practical way the legal framework, technical standards and procedures used to carry out the audit activity.

It is not intended to train technicians and expert auditors, which is only acquired through experience and adequate continuing education, but to know the usefulness of audit reports, the responsibilities of auditors, the techniques used in performing its activity, etc.

At the end of the course students will learn about the role of the auditor and the role that auditing accounts in the reliability of the financial statements of companies.


Topic 1

The legal environment of the audit.


Know the most relevant aspects of the law and the audit regulations.


Topic 2


Audit rules (general, on the execution of the work and on the preparation of reports)


Know the main audit rules, mainly those that refer to the execution of the work and the preparation of the report.



Topic 3





Topic 4







Topic 5


Internal Control.


Know what "Internal Control" means and the importance of this concept in the development of the audit.


Audit Development: Planning and Analytical Review.


Know the importance of Planning and analytical review. Carry out practical cases of analytical review.



Audit reports.


Know the different types of reports and audit exceptions. The main objective is to know how to interpret an audit report and write it based on the conclusions obtained after carrying out the audit procedures.


Evaluation system

The final exam is 70% / 75% of the final grade and will consist of a test exam and a case study that will consist of an audit report.


The remaining 25% / 30% will be formed from the work and case studies that have to be done during the term.


The defense in public, the explanation before the companions of the doubts and questions formulated and the resolution of the opposite difficulties will be valued.


The subject needs the participation of the student.

In summary, the evaluation of the subject will be:

  1. Exercises and assignments delivered during the quarter 25% / 30%
  2. Final exam – Test and Case study 70% / 75%

In the recovery period there is only the option to recover:

  1. Final exam – Test and Case study 70% / 75%