What knowledge will I acquire with this Master?
The audit is a professional activity recognized worldwide and homogenized in Europe through the Eighth Directive and a European Regulation applicable to the audit of public interest entities. In Spain, in addition to the European Regulation, there is an Audit Law and a Regulation that develops it. This regulation requires that people interested in being an "Account Auditor" have a specific training through undergraduate and postgraduate studies.
Recommended entry profile
Students who have possession of an official Spanish university degree or another issued by an institution of higher education of the European Higher Education Area that authorize in the country issuing the degree for access to Master's teaching.
The Master is designed to meet all the training requirements that the ICAC indicates for an auditor, so that any graduate can access it graduates with training in financial information standards (accounting), business risks, internal business control and in the procedures of Analysis of related evidence.
The objectives covered by the Master's Degree in Audit and Higher Accounting are the following:
- It allows the student to obtain the homologated and legally required training required to consider passed the theoretical test of the professional aptitude exam that periodically organizes the Institute of Audit and Higher Accounting (ICAC).
- It prepares students to obtain the ACCA Global accreditation, exempting them from the completion of 8 of the 9 professional courses that this Institution has.
- It gives its students real knowledge of the market through the participation in the teaching of active agents: advisors, auditors, managers, ...
- It guarantees an interactive teaching that adapts to the student's needs by offering classroom and distance teaching.
- It enables labor integration in the financial departments of any type of company, as well as in the internal audit of large corporations, in the firms and audit firms, in addition to allowing other options related to the tests of access to the Bank of Spain or the National Stock Market Commission.
- It facilitates access to the PhD program in this area of knowledge.
The Master's Degree in Audit and Higher Accounting offers the following training and learning results:
- Evaluate whether a client is auditable, or not, based on the audit risk it presents.
- Technical and deontological standards applicable to the account auditor.
- Plan a commission based on the nature of the immediate and mediate environment, national and international.
- Operation of an audit firm: organization and hierarchy, work teams, elaboration and structuring of papal work and development and control systems for each assignment.
- Methods of diagnosis of the situation and the results of the company. Method of preparing and writing reports.
- Theoretical-practical support for the analysis and preparation of financial information under national and international regulatory frameworks. Carlos Muza / Unsplash
Admission and registration
The requirements for access to the proposed title are according to article 16 of Royal Decree 1393/2007, modified by Royal Decree 861/2010, of July 2:
In order to access the official Master's teachings it will be necessary to be in possession of an official Spanish university degree or another issued by an institution of higher education belonging to another State that is part of the European Higher Education Area that empowers the same for access to teaching of Master's
Likewise, graduates may access according to educational systems outside the European Higher Education Area without the need for the approval of their degrees, after verification by the University that they accredit a level of training equivalent to the corresponding official Spanish university degrees and that In the issuing country, they are entitled to access postgraduate education. The access by this route will not imply, in any case, the homologation of the previous title of which the interested party is in possession, nor its recognition for other purposes than that of taking the Master's teachings.
General access criteria:
The specific degrees that will facilitate access to the Master are the following, provided they are issued by an official Spanish or foreign University:
- Commercial Teachers
- Degree in Economics and Business Administration (Business Economics Branch and General Economy Branch).
- Bachelor in Political, Economic and Commercial Sciences (Economic and Commercial Section).
- Bachelor of Business Administration and Management.
- Bachelor of Actuarial and Financial Sciences.
- Diploma in Business Studies.
- Degree in economics.
- Degree in Law.
- University Degree or Master, according to the delimitation of Royal Decree 1393/2007, of October 29, which establishes the organization of official university education, contained in financial information standards, business risks, internal business control and in the Related evidence analysis procedures. Since the denominations of the Degrees and Masters can vary depending on each University, the relation of Degrees and Masters that we expose next must be understood in an open way:
- Degree or Master in Business Administration and Management.
- Degree or Master in Fundamentals of Architecture.
- Degree or Master in Science, Management and Engineering Services
- Degree or Master in Accounting and Finance.
- Degree or Master in Accounting and Taxation.
- Degree or Master in Criminology.
- Degree or Master in Law.
- Degree or Master in Business Management.
- Degree or Master in Business Management and Management.
- Degree or Master in Economics.
- Degree or Master in Financial and Actuarial Economics.
- Degree or Master in Finance.
- Degree or Master in Biomedical Engineering.
- Degree or Master in Computer Engineering.
- Degree or Master in Cybersecurity Engineering.
- Degree or Master in Computer Engineering.
- Degree or Master in Industrial Organization Engineering.
- Degree or Master in Robotics Engineering.
- Degree or Master in Software Engineering.
- Degree or Master in Telecommunications Systems Engineering.
- Degree or Master in Telecommunications Technology Engineering.
- Degree or Master in Industrial Technology Engineering.
- Degree or Master in Telematics Engineering.
- Degree or Master in Labor Relations and Human Resources.
- Degree or Master in Tourism.
Special conditions or access tests:
The direction of the Master is responsible for the admission process of the degree.
The Master has an entrance exam in which the projection of the student is valued in relation to the objectives of the Master through their curriculum (mainly for their academic record and level of English), as well as for their motivation and personal abilities, applying The following weights:
The affinity of the academic degree of the student between 0% and 25% will be assessed, granting the maximum score in the case of the degrees with programs more similar to the objectives of the Master.
The academic record may receive an assessment between 0% and 25%, with the maximum weighting corresponding to the students who had obtained the best grades or average marks.
The level of English and, where appropriate, other languages, will be assessed on a scale between 0% and 25%, recognizing the highest score for students who have a recognized proficency through an official certificate.
The attitudinal and vocational aspects of the student will be weighted through their CV and motivation letter between 0% and 25%, with the highest scores on students with potential closest to the orientation of the Master.
Module I Audit
- Fundamentals of Audit I
- Fundamentals of Audit II
- Account Audit I
- Account Audit II
Module II Applicable Financial Information Regulatory Frames in Spain
- Financial Information Standards I
- Financial Information Standards II
- Financial Information Standards III
- Business Combinations and Consolidation of Annual Accounts
- International Financial Reporting Standards
Module III Other Accounting Matters
- Budgetary, Cost and Management Accounting and Analysis Techniques
- Business Valuation Techniques and Preparation of Feasibility Plans
Business Practices Module
- Internships in companies
End of Master Work Module
- Final Master's Project
The MACS includes, through training supplements, legal matters, information technology and IT systems and other economics matters (included in Block II of Annex A of the Resolution of June 12, 2012, of the ICAC, by that the general dispensation criteria are regulated), which must be exceeded to obtain the degree if the student had not completed them in previous university studies.
Consequently, the MACS waiver is generic and global and is organized through subjects (focused on the modules and subjects of Accounting and Auditing 60 ECTS), but also allows the other subjects required by the ICAC to be taken through the complements of training (module of other subjects).
The training complements are offered for the face-to-face and distance modalities, although, in both cases, they will be attended in a semi-face-to-face manner (the teaching will take place in full virtual form and there will be a face-to-face exam for each complement in the month of November (see calendar of exams).
About the School
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