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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.
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Topic 2
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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.
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Topic 3
Topic 4
Topic 5
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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.
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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:
In the recovery period there is only the option to recover:
https://www.auditorscensors.com/
https://www.icac.gob.es/