UMH - INTRODUCTION TO AUDITING

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INTRODUCTION TO AUDITING

Course

Code: 1527

Degree: Bachelor's in Business Administration and Management. Orihuela Campus

Faculty of Social and Legal Sciences of Orihuela

Year: Year 4 of Bachelor's in Business Administration and Management. Orihuela Campus

Semester: Spring

Type: Elective

Language: Spanish

ECTS credits: 6

Lecture: 3

Laboratory: 3

Hours: 150

Directed: 60

Shared: 30

Autonomous: 60

Subject matter: Program Electives

Module: Transversal and Professional Competencies

Department: Economics and Financial Studies

Area: FINANCIAL ECONOMICS AND ACCOUNTING

Course instructors are responsible for the course content descriptions in English.

Description

Definition of the audit's contents, its social necessity, generally accepted auditing standards both personal and procedural, filing and issuing of the report. Analysis of the various areas of balance, valuation standards, methodology for the application of auditing standards, the auditor's work, types of audit reports.

Faculty

Name	Coordinator	Lecture	Laboratory
TRIGUEROS PINA, JOSE ANTONIO	■	■	■
BOLUFER PASCUAL, JUAN JOSÉ		■	■

Professional interest

The financial audit is intended to review or examination of the financial statements by a different public accountant who prepared the accounting and the user, in order to establish its reasonableness, and to publish the results of its review to increase the usefulness of the information has. The report or opinion presented by the independent public accountant has legal authority to the reliability of the financial statements and therefore the credibility of management that prepared, making special reference to risk management according to the latest regulatory changes.

Competencies and learning outcomes

General competencies

Ability to use the tools and instruments needed to properly observe the systems under study.
Capacity for planning, organizing, directing, and controlling systems and processes within a framework that guarantee respect for the values, rights and basic principles of the legal system, business competitiveness, protection and conservation of the environment, and sustainable development in the corresponding field.
Ability to implement efficient tools for troubleshooting within the branch of social and legal sciences.
Leadership/coordination of human resources for the implementation of projects.
Ability to work with multidisciplinary and multicultural teams.
Disposition of methodologies and efficient self-learning skills for adapting to and updating new skills and scientific advances, as well as to changing needs in order to adopt an aptitude for innovation and creativity in practicing the profession.

Specific competencies

Ability to analyze the relationship between business and its economic environment, distinguishing between the functional areas of production, investment, financing, and marketing, as well as accounting techniques to obtain the financial situation, with special emphasis on small- and medium-sized businesses.
Capacity to relate knowledge about the operation and registration of business activities, especially in cases of small- and medium-sized businesses.
Ability to integrate into any functional area (in a business or large organization), performing management tasks with ease.
Capacity to use and interpret business data and information for specialized reporting and decision making.

Objectives (Learning outcomes)

01Perform application of methodological tools available to the auditor for the development of their audit work.
02Planning the audit.
03Identify the different areas of work, know the accounting problems of each and identify key audit objectives to be achieved in each area.
04Conocer y aplicar los procedimientos de auditoria más convenientes en cada área.
05To interpret the results of work ahead of preparing the audit report that is best suited to the evidence obtained.

Teaching units

Association between objectives and units

Objective/Unit	U1	U2	U3
01
02
03
04
05

Schedule

Week	Teaching units	Directed hours	Shared hours	Autonomous hours	Total hours
1	U1	4	2	4	10
2	U1	4	2	4	10
3	U1	4	2	4	10
4	U1	4	2	4	10
5	U2	4	2	4	10
6	U2	4	2	4	10
7	U2	4	2	4	10
8	U2	4	2	4	10
9	U2	4	2	4	10
10	U2	4	2	4	10
11	U2	4	2	4	10
12	U2	4	2	4	10
13	U3	4	2	4	10
14	U3	4	2	4	10
15	U3	4	2	4	10

Basic bibliography

Trigueros Pina, José Antonio / Jiménez Montañés, María Angela. "Manual auditoría, Francis Lefebvre". Madrid Ediciones Francis Lefebvre 2012.

Complementary bibliography

Methodology and grading

Methodology

Solving exercises and problems: Exercise, test, and apply previous knowledge through routine repetition.

Grading

A.- Continuous evaluation. To access the continuous evaluation, the student must meet the following requirements: to. Show your decision in writing to be evaluated by this system at the beginning of the course. b. Regularly attend at least 80% of classes, and c. Perform in a timely manner, all responsible practices. Ongoing evaluation consists of two types of non-practical alternatives: 1. Tasks and practical exercises to be held at the end of each topic or subject block, and 2. Performance of practical tests that will arise over the agenda. The maximum score for this system is 15% of the final mark, which will add to the exam as long as this is equal to or greater than 4 (scoring the final exam 0-10) B. Evaluation by Review.The student will undertake a review quer will consist of a theoretical part, of one or two essay questions, normally associated with the first units, and a second block eminently practical. The practical part will be a minimum of 30% and a maximum of 70%. The theoretical part will be the rest. The percentage breakdown of the final grade will be established in each call. Attending conferences and activities undertaken related to the subject will be taken into account. The approximate duration will be 120 minutes.

Faculty: INTRODUCTION TO AUDITING