Content Official Master's Degree in Account Auditing and Accounting

UAB's Virtual Fair for Master's Degrees, Graduate Courses and PhD Programmes

Informative sessions with each programme's direction, from the 16th to the 20th of May. Registration is open!

Basic skills

  • Knowledge and understanding that provide a basis or opportunity for originality in developing and / or applying ideas, often in a research context.
  • That the students can apply their knowledge and their ability to solve problems in new or unfamiliar environments within broader (or multidisciplinary) contexts related to their field of study.
  • That students are able to integrate knowledge and handle complexity and formulate judgments based on information that was incomplete or limited, include reflecting on social and ethical responsibilities linked to the application of their knowledge and judgments.
  • Students can communicate their conclusions and the knowledge and rationale underpinning these to specialist and non-specialist audiences clearly and unambiguously.
  • That students have the learning skills that enable them to continue studying in a way that will be largely self-directed or autonomous.

Specific skills

  • Describe and interpret the Spanish regulatory framework on accounting and accounts auditing.
  • Apply the Spanish consolidation rules (NOFCAC), the International Accounting Rules and the International Rules on Financial Information (NIC/NIIF) when formulating the consolidated annual accounts.
  • Evaluate the financial and non-financial information provided by any type of organisation in order to take decisions, be held to account and show transparency in the name of ethics and sustainable development.
  • Interpret the tax code and the insolvency regime as they affect businesses and analyse their implications for financial statements.
  • Take account of the gender perspective in the analysis of a company's or a group's financial and non-financial information.
  • Evaluate cost-calculation systems and apply budget programming and management control to businesses' accounting and financial planning, and prepare the balanced scorecard.
  • Apply the technical auditing rules to the auditing of individual and consolidated annual accounts, and to other processes and operations that must be audited.
  • Evaluate the reliability of a business's annual accounts, pursuant to the international auditing rules applicable in Spain.
  • Use ICT tools to monitor security and identify errors in business management processes.

Cross-curricular skills

  • Manage information, discerning that which is important for decision making.
  • Work in multidisciplinary teams and adapt to changing environments.
  • Develop social responsibility and an ethical attitude in the workplace, respecting the fundamental rights of equality and accessibility and the environment.