Key Benefits:
Obtained the verification of the curriculum by the Council of Universities, prior to the favorable report of the National Agency for Quality Assessment and Accreditation and declared the official character of the Title by Agreement of the Council of Ministers of 20 February 2015 (published in the BOE of 18 March 2015, by Resolution of the General Secretariat of Universities, of 25 February 2015), this Rectorate has resolved to publish the curriculum leading to the obtaining the Master's Degree in Audit of Accounts.
The curriculum referred to in this Resolution shall be structured in accordance with the Annex to this Resolution.
Collado Villalba, April 20, 2015.-El Rector, José Andrés Sánchez Pedroche.
ANNEX
Structure of the teachings
The University Master in Audit of Accounts by UDIMA is structured in three modules that are developed over two teaching semesters, plus the External Practices (Module 4), and an End of Master Job (Module 5), being its total load in ECTS credits of 60, as provided for in the following table (table 1).
In accordance with the Resolution of 12 June 2012, of the Institute of Accounts and Audit of Accounts, establishing, in general, the conditions to be met by the theoretical training programmes of the auditors, as referred to in Article 34 of the Regulation implementing the recast of the Audit of Accounts Act, the programmes and programmes submitted for approval by the Institute for Accounting and Audit of Accounts should not contain all the modules, but programmes can be approved which cover only a few of the modules or subjects, since the students who are expected to receive and train may have the remaining ones. Therefore, the Master's Degree in Audit of Accounts for Access to the proposed ROAC comprises a total of 60 ECTS credits.
Materials that constitute the university master in auditing of accounts and their distribution in ECTS credits
| ECTS | |
|---|---|
|
|
48 |
|
Optives | - |
|
External Practices | 6 |
|
End from Master | 6 |
| Total | 60 |
(Table 1)
University Master's Study Plan in Audit of Accounts
| Type | |||
|---|---|---|---|
| "Audit of Accounts" module. |
| 18 | |
|
Audit of Accounts: Legal Framework. NIAS, Ethics and Independence Standards. | Ob | 6 | |
|
Procedures and Rules. | Ob | 6 | |
|
, Audit Quality Standards, Risk Management, and Internal Control. | Ob | 6 | |
|
|
|
| 18 |
| Accounting and Sectoral Adjustments. | ob | 6 | |
| Ob | 6 | ||
|
International Financial Reporting Standards. |
6 | ||
|
|
12 | ||
|
Analysis of States Economic-Financial and its Incidence in Business Decisions. | Ob | 4 | |
| Ob | 3 | ||
| 3 | |||
|
| Ob | Ob | Ob | 5 |
| Ob | 6 | ||
|
End Job Module ". | Ob | 6 | |
| Total |
| 60 |
The sequence of all the subjects that make up the Master, ordered according to the different semesters in which your study is advised, is reflected in the following table:
University Master's Studies Plan in Audit of Accounts. Distribution subjects by semesters
|
| Semester | |
|---|---|---|
| Audit of Accounts: Legal Framework. NIAS, Ethics and Independence Standards. | 1st Semester | 6 |
|
and Procedures Auditing. | 1st Semester | 6 |
|
accounting higher and sectoral adaptations. | 1st Semester | 6 |
|
Analysis of Economic and Financial Statements and their Incidence in Business Decisions. | 1st Semester | |
| Analytics, Budget and Management Accounting. | 1st Semester | |
|
Assessment of Business and Viability of Projects Investment. | 1st Semester | 5 |
| Total Credits 1.er Semester | 30 | |
|
, Audit Quality Standards, Risk Management, and Internal Control. |
| |
| 6 | ||
| 6 The_table_table_izq"> Consolidated Annual Accounts Form Rules. | Second Half | 6 |
| International Financial Reporting Standards. | 2nd Semester | 6 |
| 2nd Semester | 6 | |
| Job End Job | 2nd Semester | 6 |
| Total credits 2. º Semester | 30 | |
The implementation of this curriculum implies the extinction of the Title of the University Master in Audit of Accounts by the University at Distance of Madrid (UDIMA) published in the BOE of March 28, 2012 by Resolution of 9 January 2012.
