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OBJECTIVESTo train students in the theory and practice of financial auditing.
COURSE DESCRIPTIONConcepts and regulations in accounts auditing. Objectives and procedures. Auditing reports.
BIBLIOGRAPHYLey de Auditoria de Cuentas (Ley 19/1988, de 12 de julio). Plan General de Contabilidad (Real Decreto 1643/1990, de 20 de diciembre). SÁNCHEZ FERNÁNDEZ, J.L.: Auditoría Contable. Pirámide, Madrid 2003.
METHODOLOGYThe professor will explain the theoretical basis and fundaments needed for solving the exercises. The students will present a written report and will discuss it in front of their classmates.
EVALUATIONExam. Team project and class attendance.
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