Official Master's Degree in Higher Accounting and Auditing

Basic skills

• Use acquired knowledge as a basis for originality in the application of ideas, often in a research context.
• Solve problems in new or little-known situations within broader (or multidisciplinary) contexts related to the field of study.
• Integrate knowledge and use it to make judgements in complex situations, with incomplete information, while keeping in mind social and ethical responsibilities.
• Communicate and justify conclusions clearly and unambiguously to both specialist and non-specialist audiences.
• Continue the learning process, to a large extent autonomously.

Specific skills

• Know the regulatory framework of accounting and auditing in Spain and how it is applied to the different types of companies.
• Demonstrate understanding of the conceptual framework and the accounting regulations for trading in general, for specific sectors and for particular crisis situations in business.
• Apply the methodology of high-level accounting processes, based on current accounting rules, to the preparation of individual and consolidated annual accounts.
• Prepare financial statements and reports for taxation, accounting and financial purposes.
• Analyse and interpret information from organisations of any type in order to take decisions, render account and show a commitment to transparency, ethics and sustainable development.
• Know the Spanish and international regulations on groups of companies and consolidated annual accounts.
• Apply the International Accounting Standards (IAS) and the International Financial Reporting Standards (IFRS) to the formulation of the consolidated annual accounts.
• Know the tax regime that applies to businesses and identify the differences between rules on accounting and taxation.
• Apply cost calculation systems, budget programming and management control to entities' accounting and financial planning and prepare the balanced score card.
• Apply technical regulations on auditing to auditing processes for individual and consolidated annual accounts, and to other processes and operations subject to mandatory auditing.

Cross-curricular skills

• Manage information efficiently, distinguishing that which is important for economic and financial decision-making.
• Analyse, synthesise and evaluate information.
• Write, edit and verify assignments and reports, and report on them clearly.
• Work in multidisciplinary teams and adapt to changing circumstances.