Resolution Of April 20, 2015, Of The University Of Madrid, That Publishes Curriculum Of Master In Audit Of Accounts.
Original Language Title: Resolución de 20 de abril de 2015, de la Universidad a Distancia de Madrid, por la que se publica el plan de estudios de Máster en Auditoría de Cuentas.
Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-5068
Obtained the verification of the plan of studies by the Council of universities, prior report favorable of the Agency national of evaluation of the quality and accreditation and declared the character official of the title by agreement of the Council of Ministers of 20 of February of 2015 (published in the BOE of 18 of March of 2015, by resolution of the Secretariat General of universities) (, of 25 of February of 2015), this Rector's Office has determined publish the plan of studies leading to the obtaining of the title of Master University in audit of accounts.
The plan of studies referred to in the present resolution shall be structured as contained in the annex to the same.
Collado Villalba, 20 April 2015.-the Rector, José Andrés Sánchez Pedroche.
ANNEX structure of the teachings of the University Master in audit of accounts by UDIMA is divided into three modules that are developed along two academic semesters, over the external practices (module 4), and a Masters end work (module 5), being its total 60 ECTS credits in charge, as provided in the following table (table 1).
According to the resolution of June 12, 2012, of the Institute of accountancy and audit of accounts, by which establish, in General, conditions which must comply with programs of theoretical training of Auditors, that referred to in article 34 of the regulation which develops the text revised from the law of audit of accounts, programs and programs subject to approval of the Institute of accountancy and audit of accounts should not contain mandatory all them modules, but can approved is programs that cover only some of them modules or of the materials, since them students that is expected to receive and form can have dispensed them remaining. For this reason, the Master in audit of accounts to access the proposed ROAC comprises a total of 60 ECTS credits.
Materials constituting the master's degree in auditing and its distribution in credits ECTS type of commodity credits ECTS obligatory 48 electives - practices external 6 work end of Master 6 Total 60 (table 1) curriculum of the master's degree in auditing accounts modules and subjects type ECTS module 'Audit of accounts'.
18 audit of accounts: Marco Legal. NIAS, norms of ethics and independence.
OB 6 standards and audit procedures.
OB 6 preparation of reports, standards of quality of the audits, management of the risk and Control internal.
OB 6 module «framework policy of the information financial in Spain».
18 Superior accounting and sectoral adaptations.
OB 6 rules of formulation of consolidated annual accounts.
OB 6 international financial reporting standards.
6 Ob «Other materials accounting» module.
12 analysis of States financial and its incidence in the decision-making business.
4 ob analytical, budgetary accounting and management.
OB 3 business valuations and viability of investment projects.
OB 5 module «External practices».
OB 6 module «working end of Master».
OB 6 Total 60 the sequence of all the subjects that make up the Master, sorted according to different semesters which should be his study, is reflected in the following table: curriculum of a master's degree in auditing. Distribution courses for semesters materials semester ECTS audit of accounts: Legal framework. NIAS, norms of ethics and independence.
1st semester 6 standards and audit procedures.
1st semester 6 Superior accounting and sectoral adaptations.
1 ° semester 6 analysis of States financial and its incidence in the decision-making business.
1st semester 4 analytical, budgetary accounting and management.
1st semester 3 business valuations and viability of investment projects.
1st semester 5 Total credits 1st semester 30 processing of reports, audits of quality standards, risk management and Internal Control.
2nd semester 6 rules of formulation of annual accounts consolidated.
2nd semester 6 international financial reporting standards.
2nd semester 6 external practices.
2nd semester 6 work Master final 2nd semester 6 Total credits 2nd semester 30 the implementation of the present plan of studies implies the extinction of the title of Master in audit of accounts from the University of Madrid (UDIMA) published in the official Gazette of March 28, 2012, by judgment of 9 January 2012.
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