Structure and distribution of credits
{{pre.error[0].message}}
Distribution of the curriculum in ECTS credits by type of subject matters
| Course | Basic | Mandatory | Optatives | Curricular internships | End of Studies Dissertation | Total |
|---|---|---|---|---|---|---|
| {{curso}}º | {{c.credects}} | {{c.credects}} | {{c.credects}} | {{c.credects}} | {{c.credects}} | {{creditos | map: 'credects' | toArray | sum}} |
| Total | {{ct.credects}} | {{ct.credects}} | {{ct.credects}} | {{ct.credects}} | {{ct.credects}} | {{cre.creditos_totales | map: 'credects' | toArray | sum}} |
Structure of the Degree
The Master is organised in 2 semesters: the first one shall have a 30 ECTS credits academic load and the second other 30 ECTS credits (60 ECTS credits in total).
The Curriculum is composed of the following modules and subjects:
MODULE I. AUDIT (18 ECTS):
- I.1. Regulation of Account Auditing. 6 Q1
- I.2. Planning and implementation of Account Auditing. 3 Q1
- I.3. Risk management and internal control. 3 Q2
- I.4. Audit of the Work Areas. 6 Q2
MODULE II. ACCOUNTING (30 ECTS):
- II.1. Financial Accounting I. Regulatory framework of the General Accounting Principles and of the General Accounting Principles for Small and Medium Sized Enterprises. 9 Q1
- II.2. Financial Accounting II. Other regulatory frameworks. 3 Q1
- II.3. International Regulations of Financial Information. 3 Q1
- II.4. Accounting of extraordinary situations in the business. 3 Q2
- II.5. Financial Statements Consolidation. 6 Q2
- II.6. Financial Statement Analysis and business valuation. 3 Q1
- II.7. Analytical, Cost and Management Accounting. 3 Q1
MODULE III. INTERNSHIPS / ELECTIVE (6 ECTS):
- III.1. Internships 6 Q2
- III.2. Business Information Systems 6 Q2
MODULE IV. MASTER’S THESIS (6 ECTS):
- IV.1. Master's Thesis 6 Q2
To achieve the Master's in Account Auditing, students will have to complete all the subjects of modules I and II as well as the Master’s Thesis. These subjects appear as compulsory in the Curriculum; in addition, the students interested may carry out 6 ECTS of practical training in audit firms where teachers of the Audit Module (module 1) work. Students who do not carry out internships will have to take the course III.2. (Business Information Systems), recommended subject for students who have not completed the Information Resources Management subject included in the Bachelor's Degree in Business Administration and Management, if they want to obtain the exemption from the subjects included in the first stage of the aptitude test for access to the Official Register of Auditors.
