Concepto, objetivos, marco legal y reglamentación profesional. Normas de auditoría: Especial referencia a los informes especiíficos en empresas de seguros.
The general objectives that arise in the course are: to develop students' critical analysis applied to business management, creativity and innovation in the approach to the analysis, adaptability to change the type of information available, work teamwork and oral and written expression in the resolution of wor
Theory global objectives
Provide students with adequate knowledge of the audit that will enhance your application. It begins by defining the contents of the Audit subsequently treated the methodology and analysis of the areas of balance. Then, based on this information is used to produce audit reports which reflect the auditor's opinion.
Theory subject (Contents)
PART I. CONCEPT AND METHODOLOGY OF THE AUDIT
SECTION I. CONCEPTS AND PRINCIPLES OF THE AUDIT. Item 1. Concept and classification of the Audit. Item 2. The sources of standards, accounting principles and auditing. Item 3. The audit situation in Spain. Item 4. The formulation of generally accepted accounting principles.
SECTION II. Audit Methodology Item 5. Auditing standards generally accepted: personal standards. Item 6. The generally accepted auditing standards: the organization of audit work. Item 7. The generally accepted auditing standards, planning and audit program. Item 8. The generally accepted auditing standards: analysis and evaluation of internal control. Item 9. The generally accepted auditing standards: analytical auditing. Item 10. The generally accepted auditing standards, the audit evidence. Item 11. The generally accepted auditing standards, procedures. Item 12. The generally accepted auditing standards, documentation and archiving of audit work. Item 13. The generally accepted auditing standards, the rules governing the audit report.
SECTION III. STATISTICAL SAMPLING AND AUDIT Item 14. Statistical sampling study applied to the audit.
SECTION IV. OTHER TYPES OF AUDIT. Item 15. Audit and IT. Item 16. Audit. Item 17: Environmental Auditing. Item 18: Audit quality.
PART II. AREA ANALYSIS SECTION I. ANALYSIS OF THE AREAS OF BALANCE Item 19. Area of tangible assets. Item 20. Area of intangible assets, expenses and costs to be spread over several years. Item 21. Areas of financial investments. Item 22. Area stocks. Item 23. Area of own resources and income deferred. Item 24. Area of receivables. Item 25. Passive area. Item 26. Area accruals, contingencies and subsequent events. Item 27. Area cash.
SECTION II. ANALYSIS OF PROFIT AND LOSS ACCOUNT Item 28: The Profit and Loss Account.
Teaching units
PART I. CONCEPT AND METHODOLOGY OF THE AUDIT SECTION I. CONCEPTS AND PRINCIPLES OF THE AUDIT. SECTION II. Audit Methodology SECTION III. STATISTICAL SAMPLING AND AUDIT SECTION IV. OTHER TYPES OF AUDIT.
PART II. AREA ANALYSIS SECTION I. ANALYSIS OF THE AREAS OF BALANCE SECTION II. ANALYSIS OF PROFIT AND LOSS ACCOUNT
Practice global objectives
The overall objectives of the practice are aimed at students to acquire the following knowledge: - Make the application of the methodological tools available to the auditor for the development of their audit work. - Planning the audit. - Identify the different areas of work, knowing the accounting problems of each and identify the main audit objectives to achieve in each area. - Know and apply the most appropriate audit procedures in each area - To interpret the results of work towards the development of the audit report would be most appropriate to the evidence obtained
Practices
After the first part of the course where they have introduced basic concepts and terminology of the Audit, in the second part, made a practical analysis of the different areas of the audited balance sheet. Balance for each area will be developed examples and practical cases of implementation of auditing standards that enable a practical view of the auditor's work, proposing the necessary adjustments to the client.
Specific objectives
The financial audit aims to review or examination of financial statements by a public accountant who prepared than the accounting information and the user, in order to establish its reasonableness, giving the results of its review, to to increase the usefulness of the information has. The report or opinion submitted to the independent public accountant provides public faith in the reliability of financial statements and therefore the credibility of management that developed
Teaching method
During the course the teacher will alternate lectures and practices based on the original schedule, which obviously will be adjusted according to needs identified in the student body. The aim is that students achieve their practical and theoretical knowledge sufficient and appropriate for the subject under study. The classes will be complemented with the implementation of mentoring in which the teacher will proceed to individual and personalized address any doubts that have arisen, allowing for proper assimilation of the subject by every student.
Evaluation system
The student will make a single final exam highly practical content, which through one or more events should demonstrate that they have reached a sufficient knowledge of the subject in class.
Imprimir información de la asignatura