Guia docente 2015_16 Facultad de Ciencias Empresariales y Turismo

Grao en Administración e Dirección de Empresas

Contents

Topic	Sub-topic
1. Economic foundations, social, historical and normative	1.1. The business information: the annual accounts. 1.2. The control on the countable information. 1.3. Definition and encuadramiento of the auditoria of accounts. 1.4. The market of the *auditoria of accounts.
2. Normative context of the audit of accounts	2.1. The economic context-social, institutional and legal. 2.2. Law and Regulation of audit. 2.3. Technical norms of audit.
3. Description of the process of an audit	3.1. A global vision of the process. 3.2. Acceptance of the commission. 3.3. Planning: identification of risks, determination of the relative importance and documentation of the work of planning. 3.4. Execution: obtaining of evidences. 3.5. Broadcast of the report
4. Audit of the cycle of shopping-payments	4.1. Introduction. 4.2. Principles and norms generally accepted. 4.3. Identification of specific risks. 4.4. Aims and procedures
5. Audit of the cycle of sales-payments.	5.1. Introduction. 5.2. Principles and norms generally accepted. 5.3. Identification of specific risks. 5.4. Aims and procedures.
6. Audit of the cycle existences.	6.1. Introduction. 6.2. Principles and norms generally accepted. 6.3. Identification of specific risks. 6.4. Aims and procedures.
7. Audit of the area of *inmovilizado material and intangible.	7.1. Introduction. 7.2. Principles and norms generally accepted. 7.3. Identification of specific risks. 7.4. Aims and procedures.
8. Audit of the active financial no commercial .	8.1. Introduction. 8.2. Principles and norms generally accepted. 8.3. Identification of specific risks. 8.4. Aims and procedures.
9. Audit of the passive financial no commercial .	9.1. Introduction. 9.2. Principles and norms generally accepted. 9.3. Identification of specific risks. 9.4. Aims and procedures.