Master's Degree in Accountancy and Auditing

Field(s) of education and training (ISCED-F)

• Accounting and taxation (0411)

Main focus

; Graduates of the master’s programme will have acquired the following knowledge and skills: Knowledge of the main systems for the evaluation and improvement of business management. Knowledge of the basic instruments for analysing the economic situation and their application to follow the evolution of the international and Spanish economy. Knowledge of quantitative tools to solve business problems using data from samples of the target population under study. Command of the fundamental concepts and processes related to auditing, including the legal framework and, especially, the ethical and social commitment in which the auditor operates, as well as the requirements to be observed in order to provide quality work. Knowledge and understanding of the different phases of an audit work, which will allow to carry out the corresponding preliminary analysis, to evaluate the internal control systems, to detect risks and to proceed with the subsequent planning and scheduling of the work. An understanding of those audit procedures that provide sufficient evidence on the economic and financial information provided by the company. Knowledge of how to implement and document the audit programme.; Mastering of the expression of opinion through the issuance of the audit report. Knowledge of the process of adoption of International Financial Reporting Standards (IFRS) by the European Union and understanding and mastery of those IFRS that have not been incorporated into the current Spanish regulatory framework or, having been included, their development has been minimal. Skilful handling of concepts related to business mergers, including the legal framework and accounting issues arising from company mergers, and knowledge of the preparation of consolidated annual accounts by groups of companies. Understanding of the rationale of bankruptcy law as a general mechanism for the cessation of business activities and the role of accounting information. Knowledge of how to prepare, understand, interpret and project financial statements, taking into account their limitations in practice, as well as how to prepare reports. Knowledge of how to develop cost and budget models for management control, and how to use management accounting information for strategic and operational decision making. Knowledge of how to critically analyse current legislation, the evolution of regulations and transitional regimes, jurisprudence and its contextualisation to current regulations and, given a series of facts, determine the relevant ones when applying the legal rule. Understanding of the importance of information as a strategic factor that must be properly managed in organizations.; Skilful handling of concepts related to the auditor’s work: audit contract; work planning, relative and statistical importance applied to auditing, risk management and internal control assessment, tests and procedures for gathering evidence, and work documentation. Knowledge of how to prepare and interpret the content of the annual accounts of non-profit organisations, public entities, banks and insurance companies. Knowledge of the regulations and procedures related to bankruptcy situations in Spain. Knowledge of how to search, select, analyze, synthesize, draft and interpret legal texts Perception of the unitary nature of the legal system and the need for an interdisciplinary approach to legal problems. Negotiate and reconcile.

Competences

Students that have completed the second cycle have the following competencies: – Have demonstrated knowledge and understanding that is founded upon a basis or opportunity for originality in developing and/or applying ideas, often within a research context. – Can apply their acquired knowledge and understanding, and problem solving abilities in new or unfamiliar environments within broader (or multidisciplinary) contexts related to their field of study. – Have the ability to integrate knowledge and handle complexity, and formulate judgments with incomplete or limited information, but that include reflecting on social and ethical responsibilities linked to the application of their knowledge and judgments. – Can communicate their conclusions, and the knowledge and rationale underpinning these, to specialist and non-specialist audiences clearly and unambiguously. – Have the learning skills to allow them to continue to study in a manner that may be largely self-directed or autonomous.

Name of title awarded in original language

Máster Universitario en Auditoría

Qualification requirements

72 minimum credits

Specialisation name

– No Specialisation

Admission information

Access to Master’s Degree programmes is granted to holders of:
A.1. A Spanish official university degree.
A.2. A degree issued by a Higher Education institution from another European Higher Education Area Member State which allows access to Master Degree’s programmes in that State.
A.3. A degree from a non-EHEA education system, upon verification by the Spanish University that the aforementioned degree accredits an equivalent education level to that of a Spanish university degree and allows access to postgraduate programmes in the issuing country.
A.4. A Spanish Bachelor in Advanced Artistic Education.
A.5. Official Spanish university degrees of Diplomado, Arquitecto Técnico, Ingeniero Técnico, Licenciado, Arquitecto, Ingeniero, Graduado or Máster Universitario.

Specific admission requirements

Students with a mother tongue other than Spanish will be required to have a Spanish B2 level or higher, according to the Common European Framework of Reference for Languages

Grading scale
In the Spanish university system, modules/courses are graded on a scale of 0 to 10 points with the following qualitative equivalence:
0-4,9: «suspenso»; 5-6,9: «aprobado»; 7-8,9: «notable»; 9-10: «sobresaliente». A special mention, «Matrícula de Honor» may be granted to up to 5% of the students in a group provided they have got a «sobresaliente». To pass a module/course is necessary to get at least 5 points.
In cases of recognition of ECTS, professional experience, cultural or sports activities, or student representation no grading will be recorded but, where appropriate, the word «Apto».

UGR Examination Regulations
https://docencia.ugr.es/sites/vic/docencia/public/inline-files/Normativa_de_evaluacion_y_calificacion_EN.pdf

More info on academic regulations at: 

https://ugrcat.ugr.es/en/about-ugr/#regulations