University master's degrees
University Master's Degree in Account Auditing and Accounting

Official Master's Degree in Account Auditing and Accounting

Knowledge

  • Describe the contents of the Spanish and international accounting regulation framework in relation to financial and non-financial information.
  • Describe the content of the audit regulatory framework in Spain.
  • Identify the tax system and the bankruptcy regime that affects companies and their implications in the financial statements.

Skills

  • Apply the accounting standards in force in Spain, differentiating the general rules from the specific rules of non-profit entities, public entities and banking and insurance entities. 
  • Apply Spanish Consolidation Standards (NOFCAC), International Accounting Standards and International Financial Reporting Standards (IAS/IFRS) to the preparation of the consolidated financial statements 
  • Evaluate the cost calculation systems applied to budget programming and management control to the accounting and financial planning of companies, as well as prepare the balanced scorecard. 
  • Apply the technical auditing standards to the audit processes of the individual and consolidated annual accounts, as well as to other processes and operations that must be subject to audit on a mandatory basis. 
  • Use information technology tools for process control in the management of the company, its security and error control. 
  • Differentiate the annual accounts arising from a bankruptcy process in relation to regular annual accounts. 
  • Manage information by differentiating what is relevant for decision-making.

Competences

  • Evaluate the economic-financial and non-financial information issued by any type of organization in order to make decisions, render accounts and demonstrate transparency from an ethical and sustainable development stance.
  • Act in the field of analysis of the financial and non-financial information of the company or group of companies, assessing inequalities based on gender, sex, race, origin, culture, as well as any other element of social diversity.
  • Assess the reliability of the annual accounts issued by the company, in accordance with the international auditing standards applicable in Spain.
  • Work in multidisciplinary teams and adapt to changing environments in the context of accounting and financial regulation of companies
  • Act with an ethical attitude and social responsibility at work, respecting fundamental rights and equality, accessibility and the environment.