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Master's Degree Dissertation

Code: 44447
Credits: 6
2026/2027
Degree programme Type Course
Account Auditing and Accounting TFE 1

Contact lecturer

Name :
Jordi Rizo Gubianas
Email :
jordi.rizo@uab.cat

Teaching staff

Manuel Alvarez Gomez
Francesc Josep Uroz Felices
Stefan Felix Hemmen Almazor
Immaculada Vilardell Riera
Maria Rosa Rovira Val
Jordi Rizo Gubianas
Xavier Sentis Ros
Maria Isabel Lara Serrano
Francesc Gomez Valls

Teaching staff (external to UAB)

Ros Guasch, Joan Anton
José Serrano

Group languages

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

Prerequisites

It is not necessary any prerequisite to study this subject.

Objectives

The work will make incorporating the most notable knowledges of the main modules of the máster. It treats to make a TFM where show the capacity to reason, analyse and think (of a transversal way) on: 

-        The preparation of the annual accounts of a company.

-        The accounts consolidated of a group of companies.

-        The application of the countable rules to the distinct types of companies.

-        The fiscal situation of a society and of a group of companies.

-        The documentation that has to be subjected to audit.

-        The quality of the proportionate information by a company for the process of audit.

-        The application of the International Norms of Audit in the process of audit

-        The preparation of reports of audit.

-        The reports  of audit made by other signatures (critical opinion)

-         

Learning outcomes

  • CA16 (Recognise audit reports in complex situations and assess them independently and ethically.) Recognise audit reports in complex situations and assess them independently and ethically.
  • CA17 (Use appropriate methodology to conduct research and develop the objectives of the Master's Degree Dissertation.) Use appropriate methodology to conduct research and develop the objectives of the Master's Degree Dissertation.
  • KA13 (Establish a connection between the accounting processes that give rise to individual annual accounts in different sectors and situations.) Establish a connection between the accounting processes that give rise to individual annual accounts in different sectors and situations.
  • SA15 (Classify financial and non-financial information provided by different companies.) Classify financial and non-financial information provided by different companies.
  • SA16 (Compare the accounting processes followed by a group of companies to prepare consolidated accounts.) Compare the accounting processes followed by a group of companies to prepare consolidated accounts.

Contents

The content of the TFM will depend on the topic selected by the student on the basis of the offer of topics offered by the program 
through their tutor.

Learning activities and methodology

Title Hours ECTS Learning outcomes
Carrying out and writing the work 30 1.2 CA16, CA17, KA13, SA15, SA16
meeting assignment 3 0.12 CA16, CA17, KA13, SA15, SA16
Reading of articles, legal texts and reports 50 2 CA16, CA17, KA13, SA15, SA16
personal study 60 2.4 CA16, CA17, KA13, SA15, SA16
follow-up meetings 6 0.24 CA16, CA17, KA13, SA15, SA16 
The academic coordination of the master's degree will publish each academic year a list of possible TFM topics and the teaching staff who will 
act as tutor. The final assignment of the tutor will be made by the academic coordination of the master during the month of February. Before 2/28 the students will hold the first TFM planning meeting. During the March-July period, the tutor and the student must hold a minimum
 of 3 work and follow-up meetings.The student must deliver the TFM at the begining of July or the end of july (optional) Additionally, the student must present the work through oral defense before a court before  July 10th  or September 3rd (optional)

\"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
tutor's assessment 50% 0 0 CA16, CA17, KA13, SA15, SA16
presentation and defense of the work 50% 1 0.04 CA16, CA17, KA13, SA15, SA16

The tutor will carry out the follow-up tutorials (a minimum of 3 tutorials) and will assess the work according to the profgression of the work according to its content. 50% of thew grade the evalutating court will assess the oral presentation and defense of the work taking into account its content and the oral defense. 50% of the grade.


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

The tutorial could be in a a seminary or on line


Any irregularity in an assessment act (academic fraud, plagiarism or improper use of AI, unless this use is expressly authorized in the teaching guide), which may lead to a significant variation in the grade, means that this act will be graded with a 0. In the event that the teaching guide provides that in order to pass the subject it is an essential requirement to have obtained a minimum grade in this assessment act or that several irregularities occur in the assessment acts of the same subject, the final grade for this subject is 0. Apart from this, a disciplinary process may be initiated against the student who incurs any of these irregularities.

Bibliography

depending on the theme of each TFM

Software

depending on the theme of each TFM

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
(TFMm) Treball de fi de màster 1 Catalan/Spanish second semester morning-mixed