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Subject matters and subjects of the auditing specialisation

OPTIONAL MODULE – AUDITING– YEAR 2

Subject matter 6. Auditing specialisation. 24 credits

Auditing: review of areas (10 credits)
Auditing: issuance of reports (4 credits)
Auditing:statistical evaluation of the computing environment (4 créditos)
Work placements (6 credits)

Auditing: review of areas shows the students the implementation of an auditing in the review of the different areas of work (Profit and loss; Treasury and receivables; Stock; tax obligations; own and external resources; tangible and intangible assets; financial fixed assets and consolidation) and shows them the procedures and tests to be used in order to analyse and evaluate the information of each one.

Auditing: issuance of reports shows the students the process of issuing an auditing report, that in its structure has importance the limitations of opinion, exceptions and other aspects.

Auditing: statistical evaluation and of the computing environment applies the statistical sampling techniques, as well as the approximation and comparison of statistical hypothesis, in the review tests of the auditing. Also, it takes into account the computing environment of the structure of the business organisation and it studies the way of researching the data files and the reliability of the processes of information processing.

Work placements: has as an objective the stay of a student in a firm or in an auditing firm, in a real situation of daily work, without an employment relationship. The student will be supervised by a professor in the university and by a professional in the company, he/she will develop a programme of training activities in the subject matters of the specialisation with the objective of complementing his/her university training and facilitating his/her job placement.