Objectives

The main objective of the Master of Accounting and Auditing, is to provide students with the knowledge and skills for the professional exercise of "Auditing" and facilitate their incorporation into the labor market.

General Skills

CG1-logical-deductive analysis and critical thinking. Ability to solve real problems through deductive logical thinking.

CG2-Ability to search and identify information from different sources and usability of software and technology applied to the audit and accounting.

CG3-capacity relationship with peers and others to form teams knowing audit.

CG4-Ability to assess the impact of actions and the adequacy of such codes and standards of business ethics and the ethics of auditing firms.

CG5-Ability to design optimization guidelines and schedules of working in auditing and accounting.

CG6 - Proficiency in project management audit and accounting procedures and defining the steps to follow to achieve optimally.

CG7 - Ability to perform audit reports and accounting with appropriate references and documentation.

CG8 - Ability to work in teams of audit and accounting, knowing the guidelines for positive synergies in the group.

CG9 - Ability to identify the needs of customers who require the audit work and the ability to communicate and to value their own potential.

CG10 - Ability to evaluate actions in terms of the contribution to the value of the company in the reports and recommendations of the audit work and accounting.

CG11 - Ability to create new entrepreneurial companies proyectosrelacionados the world of auditing and accounting.

Specific Skills

CE1 - Write reports and memoranda on accounting issues. Know how to prepare supporting memoranda of accounting policies and accounting valuations adopted.

CE2 - Define accounting policies applicable to transactions performed by a company. Knowing the scope of the rules and hierarchy in order to define the accounting policy applicable to a particular transaction.

CE3 - Interpret and understand accounting rules. Knowing the accounting rules, hierarchy and application form.

CE4 - Formulate financial statements in accordance with Spanish legislation. Learn formulate to meet the criteria of the General Accounting Plan and its annual accounts sectoral adaptations.

CE5 - Formulate financial statements in accordance with international standards.

CE6 - Understand costing a company, estimates and their usefulness in the management control of a company. Knowledge of different cost allocation systems, and knowing formulate budgets. Ability to apply management control methodologies and in particular scorecard.

SC7 - Know the rules and generally accepted accounting principles of public entities and their relationship to the public budget.

CE8 - Ability to interpret the information in the financial statements. Financial analysis and technical analysis of a company through ratios. Projection techniques of financial statements.

CE9 - Solve problems using spreadsheet tool. Using spreadsheet to solve problems in accounting and finance. Using the PivotTable tool for formulating financial statements and synthesize Ledger corresponding to one period.

CE10 - Understand and convey financial information in English.

CE11 - Business model by sector and its relation to financial reporting. Knowledge of business models by type of industry (telecommunications, power, banking, insurance. Etc.) And how these relate to the accounting magnitudes.

CE12 - Analyze conflicts of interest and economic implications related to the financial information of a company.

CE13 - Find the necessary evidence to form professional judgment in auditing.

CE14 - Designing compliance testing to assess the quality and effectiveness of the internal control audit.

CE15 - Assess the risks to which it is subjected to internal control.

CE16 - Knowledge of auditing standards.

CE17 - Apply practical audit procedures.

CE18 - Know the methodology of obtaining the basis used in accounting and assess the assumptions underlying them.

CE19 - Ability to interpret legal rules of society and administrators as part of the audit and accounting.

CE20 - Ability to interpret labor standards detecting and quantifying contingencies for labor and social security matters.

CE21 - Ability to recognize the company tax magnitudes.

CE22-Ability to apply audit procedures in the regulations.

CE23-capacity analysis of entrepreneurial projects in accounting and auditing areas.