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Applied Auditing

Code: 44446
Credits: 9
2026/2027
Degree programme Type Course
Account Auditing and Accounting OB 1

Contact lecturer

Name :
Xavier Sentis Ros
Email :
xavier.sentis@uab.cat

Teaching staff

Xavier Sentis Ros
Jordi Rizo Gubianas

Teaching staff (external to UAB)

José Serrano Madrid
Jordi Pérez Cascante
Antoni Puig Rimbau
Jordi Gual
Carlos Soria Arrufat
Roser Güell
Irene Ledo

Group languages

You can consult this information at the end of the document.

Prerequisites

It is recommended to have passed the subject International Auditing Standards

Objectives

In this subject will develop the International Norms of Audit adapted in Spain (NIA-IS).  The base of the course is to study the practical application of ISA (adopted in the Spain regulation)  to the distinct balance items so much of the balance like the account of losses and gains. In this process analyse the distinct technicians of auditing  Also it will tackle the preparation of reports of auditing in relation to the annual accounts, so much the referents to individual accounts as consolidated as well as the reports in special situations established by the legislation.

Learning outcomes

  • CA05 (Assess the main aspects that should be subject to validation of the information provided for each company or group of companies.) Assess the main aspects that should be subject to validation of the information provided for each company or group of companies.
  • CA06 (For each company or group of companies to be audited, plan the audit methodology and mechanisms for validating the financial information they provide.) For each company or group of companies to be audited, plan the audit methodology and mechanisms for validating the financial information they provide.
  • CA07 (Write audit reports on the annual accounts in accordance with the requirements set out by current regulations.) Write audit reports on the annual accounts in accordance with the requirements set out by current regulations.
  • KA07 (List the different stages of the auditing procedure and how they relate to one another.) List the different stages of the auditing procedure and how they relate to one another.
  • SA07 (Distinguish the different tasks involved in auditing individual and consolidated annual accounts.) Distinguish the different tasks involved in auditing individual and consolidated annual accounts.

Contents

SUBJECT 1.- Methodology of the auditing 


-        Customers and accounts to earn


-        Providers and accounts to pay


-        Parts linked


-        property plants and teams, intangible assets


-        Inventories


-        Financial active


-        Cash and Passive financial


-        Public administrations and taxes on profits


-        Net heritage (own Bottoms and subsidise Provisions, contingencies and back events to the closing


-        Adjust  by periodificación


-        Income and costs


-        Provisions, contingencies and back events to the closing 


 


SUBJECT 2.- Practical case


Aim: Development of a global practical case of a work of audit, that collect the appearances developed previously.


 


SUBJECT 3.- International Standards on Auditing: Conclusions and report of audit


Aim:



  • ISA 450: Evaluation of the mistakes identified during the realisation of the audit

  • ISA 700. Training of the opinion and broadcast of the report of audit on the financial states

  • ISA 705: Opinion modified in the report of audit issued by an independent auditor.

  • ISA 706: Paragraphs of emphasis and paragraphs of other questions in the report issued by an independent auditor.

  • ISA 710: comparative Information corresponding figures of previous periods and comparative financial states.

  • ISA 720: Responsibility of the auditor with regard to another included information in the documents that contain the financial states audited.

  • ISA 805: special Considerations-audit of an alone financial state.


 


SUBJECT 4. Special reports contemplated in the Law of Societies of capital


Aim:


Analyse the performances to develop by the auditor of accounts in the broadcast of the distinct types of special reports that has to issue in accordance with the mercantile rule


 


SUBJECT 5.- Audit of annual accounts consolidated


Aims: 



  • Introduction to the audit of the annual accounts consolidated

  • ISA 600: special Considerations in audit of financial states of groups

Learning activities and methodology

Title Hours ECTS Learning outcomes
Practical classes 28 1.12 CA05, CA06, CA07, KA07, SA07
Theoretical classes 60 2.4 CA05, CA06, CA07, KA07, SA07
Written report 47 1.88 CA05, CA06, CA07, KA07, SA07
Study of regulations 80 3.2 CA05, CA06, CA07, KA07, SA07
Tutorial practicals cases 8 0.32 CA05, CA06, CA07, KA07, SA07

The educational methodology will be based in a combination of three types of activities:

- Activity directed: theoretical classes and 

- Activity supervised: consistent in the practical classes of resolution of problems, realisation of  tutorial programme  and the realisation of exercises

 - Autonomous activity that divides in two parts:

* Part of study by part of the student (readings, research of information, etc).

* Autonomous activity in group devoted to the research of data and preparation of a report on the information that provides the memory of the annual accounts. Presentation and debate.

  \"The proposed teaching methodology may undergo some modifications according to the restrictions imposed by the health authorities on on-campus courses\". 

 

The tutorial could be in a a seminary or on line 

In this subject, the use of Artificial Intelligence (AI) technologies is not allowed in any of its phases. Any work that includes fragments generated with AI will be considered a lack of academic honesty and may lead to a partial or total penalty in the grade of the activity, or greater sanctions in serious cases.

Annotation: within the schedule set by the centre or degree programme, 15 minutes of one class will be reserved for students to evaluate their lecturers and their courses or modules through questionnaires.

Assessment

Continuous assessment activities

Title Weight Hours ECTS Learning outcomes
Attendance and participation 10% 0 0 CA05, CA06, CA07, KA07, SA07
Exams 50% 2 0.08 CA05, CA06, CA07, KA07, SA07
Exercises and practical cases 40% 0 0 CA05, CA06, CA07, KA07, SA07

The system of evaluation and follow-up of the student divides in 3 modalities:


- Presentation of practical exercise cases: 40%

• Carrying out various exercises, individually or in groups, which will be done and/or solved in class throughout the course (20%)

• Completing a comprehensive exercise (adjustments, audit reports, etc.) to be submitted one week before the final test (20%)


- Active participation and assistance in class: 10% (minimum assistance 75%)

- Final exams: 50%


Minimum note of of the final proof to do average: 4 points (on 10 points)


Committing any irregularity in an assessment (academic fraud, plagiarism or misuse of AI, unless this use is explicitly allowed in the course guide), which could lead to a significant change in the grade, means that this assessment will be marked as 0. If the course guide states that achieving a minimum grade in this assessment is necessary to pass the subject or if multiple irregularities occur in assessments for the same subject, the final grade for this subject will be 0. Besides that, a disciplinary process may be started against a student who commits any of these irregularities.



Process of Recovery

\"To participate in the process of recovery the students has to have been previously evaluated in a group of activities that represent a minimum of two third parts of the total qualification of the subject or module.\" Section 3 of the Article 112 ter. The recovery (Academic Rule UAB). The and the students have to have obtained a half qualification of the subject between 3,5 and 4,8. The proof of recovery will effect between 10 and 15 days after the final proof.. The student that present and surpass it will approve the subject with a note of 5. In contrary case will keep the same note.


Irregularities in acts of evaluation

Without prejudice to other disciplinary measures that estimate timely, and in accordance with the normative valid academician, \"in case that the student make any irregularity that can drive to a significant variation of the qualification of an act of evaluation, will describe with a 0 this act of evaluation, with independence of the disciplinary process that can instruct . In case that produce diverse irregularities in the acts of evaluation of a same subject, the final qualification of this subject will be 0\". Section 10 of the Article 116. Results of the evaluation. (Academic rule UAB)

\"The proposed evaluation activities may undergo some changes according to the restrictions imposed by the health authorities on on-campus courses.\"


This subject does not offer the option for comprehensive evaluation.

Bibliography

-        Technical norms of Audit, resulted of the adaptation of the International Norms of Audit for his application in Spain (NIA-IS). 

-        Manual of Audit of the REA edited by the General Council of Schools of Economists of Spain  

-        Manual of Audit of the REA, Adapted to the new LAC 2015, of Francis Lefebvre (ISBN 978-84-16268-67-2  legal Deposit M-32833-2015)

Software

EXCEL

SABI DATA BASE

Course groups and languages

The information provided is provisional until November 30. After this date, you will be able to consult the language of each group through this link. To access the information, you will need to enter the course CODE

Type of teaching Group Language Semester Shift
(TEm) Theory (master) 1 Spanish second semester afternoon
(PAULm) Classroom practices (master) 1 Spanish second semester afternoon