The Superior master's degree in Accounting and Auditing responds to the growing demand for professionals with specific training in the field of accounting, taxation relationship-business accounting and audit. Therefore this title is intended for people who want to focus their professional career in the field of corporate accounting and / or auditing. In particular it is directed at graduates in Business Administration and Management, Accounting and Finance, Economics and qualified professionals who currently develop their activities in the field of accounting and / or auditing.
The program provides the accounting and auditing indispensable for the exercise of the profession of auditor knowledge. The Masters aims to train specialists in the field of accounting and auditing to enable them to deal effectively work and audits of any kind and size, enabling compliance with the requirements set for the entrance examination in the Official Register of Auditors (ROAC) under the criteria set by the ICAC.
The Masters is organized with the collaboration of Col.legi of Economists of Catalonia.
The title contains about 4-5 months curricular practices carried out primarily in audit firms linked to Col.legi of Economists of Catalonia.
- Responsible for the accounting department of a company
- Responsible for the accounting department of a group of companies.
- accounting and tax advisor
- accounting consultant
- financial and accounting analyst
- Advisor and consultant in accounting and auditing
Practical guide for international students
This master's degree is presented as a service for those students who wish to complete mandatory training in accounting and auditing for access to the profession of auditor. Access to Official Register of Auditors (ROAC) is governed by the criteria established by the Institute of Accounting and Auditing (ICAC), an agency under the Ministry of Economy and Competitiveness. This body establishes academic and professional criteria to be met by an auditor for access to the profession. In this sense the ICAC establishes the modules, blocks and materials must contain the resume of a candidate auditor to be exempted from theoretical examination of access to ROA.
To adapt the master to the regulation of ICAC, it is structured as follows:
- Eight compulsory modules (M1 to M8).
- external practices (24 credits) divided into two modules of 12 ECTS, one mandatory (M9) and one optional (M10) are offered.
- The offer of optional modules is complemented with 12 credits on seminars (M11) and 12 credits on Corporate Social Responsibility and Sustainability Reports (M12).
- Finally, the master module ends with Working Master Thesis (M13) 6 credits.
Structure of the curriculum
* Optional, you must take 12 credits
The Master is aimed at people with a university degree, with basic knowledge of accounting and business administration with knowledge of the Spanish accounting and tax regulations, wishing, on the one hand deepen the field of accounting, tax and audit and, another, focus their professional career in the field of corporate accounting, audit and sign up for the future in the Official Register of Auditors. In particular it addresses:
- Graduates / graduates in ADE
- Graduates / Graduates in Economics
- Diploma in Business Studies
- Graduate in Accounting and Finance
- Graduate Business and Technology
- And other equivalent qualifications
- Knowledge and understanding that provide a basis or opportunity for originality in developing and / or applying ideas, often in a research context.
- That the students can apply their knowledge and their ability to solve problems in new or unfamiliar environments within broader (or multidisciplinary) contexts related to their field of study.
- That students are able to integrate knowledge and handle complexity, and formulate judgments based on information that was incomplete or limited, includes reflections on social and ethical responsibilities linked to the application of their knowledge and judgments.
- Students can communicate their conclusions and the knowledge and rationale underpinning to specialists and non-specialists in a clear and unambiguous manner.
- Students must possess the learning skills that enable them to continue studying in a way that will be largely self-directed or autonomous.
- Knowing the regulatory framework of accounting and auditing in Spain and apply to different types of businesses.
- Demonstrate that he understands the conceptual framework and accounting rules relating to the commercial regulation of general, specific sector regulations and the specific situations of business crisis.
- Apply the accounting methodology and high-level processes, based on the accounting standards and their updates to the preparation of individual and consolidated financial statements.
- Prepare financial statements and reports for accounting, tax and financial purposes.
- Analyze and interpret economic-financial and non-financial information issued by any organization with the aim of making decisions, demonstrate transparency and accountability from an ethical stance and sustainable development.
- Know the Spanish and international legislation on groups of companies and consolidated financial statements.
- Apply the International Accounting Standards and International Financial Reporting Standards (IAS / IFRS) to the formulation of the consolidated financial statements.
- Knowing the tax regulations affecting businesses and identify differences between the accounting and tax rules.
- Apply systems costing, budget planning and control of management accounting and financial planning entities and to develop the balanced scorecard.
- Apply technical auditing standards to the audit processes of individual and consolidated financial statements, as well as other processes and operations to be subject to mandatory audit.
- Efficiently manage information differentiating between that which is relevant for making economic and financial decisions.
- Analyze, synthesize and evaluate information.
- Compose, review and verify papers and reports and communicate in a clear and understandable way.
- Work in multidisciplinary teams and adapt to changing environments.
Program taught in: