This matter relates especially with the included contents in the matter of financial Accounting of second course. The financial audit is one of the specialisations of the countable professional and the credits of the matter have to provide to the student the knowledges and basic skills for a future professional development in this concrete field of the *auditoria or, more generic, of the countable analysis. The matter *adecua to the professional profile and academician of the degree, since the *auditoria is a professional specialisation that *capacita for the exert of own functions of the management and the business advice. The professional fields in which it projects are, in addition to the audit of accounts, the design and planning of an accounting, the countable management, the countable advice, amongst other.
