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Master's Degree in Auditing and Higher Accounting

Participating Universities/Organizations:

This Master is organized by the Rey Juan Carlos University in collaboration with the General Council of Economists.

Collaborating entities: EY, KPMG, BDO, Grant Thornton BNFIX, Ecovis Audit Madrid Grosclaude & Partners, PKF Attest.

Responsible Center: postgraduate unit    Location: Madrid - Vicalvaro
Modality: Face-to-face and online  Title code: 6238  Orientation: Approval
Number of ECTS Credits: 60 ECTS  Duration of the Master: an academic year
Public prices: See table
Academic Calendar    Schedule    Examinations     Teaching Guides    Adaptations table     Faculty     External teaching staff
Director of the Master: Prof. José Ángel Rivero Menéndez Acting Co-Director: Prof. Leonor Mora Agudo Phone: 91 495 9225. Hours: Monday to Friday from 09:00 -13:00.
Master's website
E-mail:   APPROVED BY THE ICAC EDITIONS 2006 to 2020 AND ACCREDITED BY ACCA GLOBAL (2018-2021)
University master's information: Phone: 91 665 5060   Inquiries Mailbox

Student attention:    Student Help Box     Suggestions, complaints and congratulations mailbox

Basic Information

What knowledge will I acquire with this Master?

Auditing is a professional activity recognized throughout the world and homogenized in Europe through the Eighth Directive and a European Regulation applicable to the audit of public interest entities. In Spain, in addition to the European Regulation, there is an Audit Law and a Regulation that develops it. This regulation requires that people interested in being an "Accounts Auditor" have a specific training through graduate and postgraduate studies.

Is this degree official according to the regulations required by the European Higher Education Area?

Yes (final verification report is attached), starting the first course in the academic year 2010-11.

Final verification report turned out FAVORABLE

Favorable report first modification

Favorable report second modification

Favorable report third modification

Favorable report fourth modification

Favorable report fifth modification

Is it necessary to pass an access test?

The admission and selection of students is conditional on the evaluation of their Curriculum Vitae.

What is the minimum number of credits for which I can enroll?

You can see it in the rules of permanence in this link

Recommended income profile

Students who have possession of an official Spanish university degree or another issued by a higher education institution of the European Higher Education Area that authorizes access to Master's degrees in the country that issued the degree.

Recommended requirements:

The Master is designed to meet all the training requirements that the ICAC indicates for an auditor, so that any graduate can access it graduates with training in financial information standards (accounting), business risks, business internal control and in auditing procedures. analysis of the related evidence.

Objectives

TRAINING AND LEARNING OBJECTIVES OF THE UNIVERSITY MASTER'S DEGREE IN AUDITING AND HIGHER ACCOUNTING

The objectives covered by the Master's Degree in Higher Auditing and Accounting are the following:

  1. It allows the student to obtain the homologated and waived training legally required to consider having passed the theoretical test of the professional aptitude exam that is periodically organized by the Institute of Higher Auditing and Accounting (ICAC).
  2. Prepares students to obtain ACCA Global accreditation, exempting them from taking 8 of the 9 professional courses that this Institution has.
  3. It gives its students real knowledge of the market through the participation in the teaching of active agents: advisors, auditors, managers, ...
  4. It guarantees interactive teaching that adapts to the needs of the student by offering face-to-face and distance teaching.
  5. It enables labor integration in the financial departments of any type of company, as well as in the internal audit departments of large corporations, in audit firms and offices, in addition to allowing other options related to the access tests to the Bank of Spain or the National Securities Market Commission.
  6. It facilitates access to the Doctorate program in this area of ​​knowledge.

TRAINING AND LEARNING RESULTS OF THE UNIVERSITY MASTER'S DEGREE IN AUDITING AND HIGHER ACCOUNTING

The Master's Degree in Higher Auditing and Accounting offers the following training and learning outcomes:

  1. Assess whether or not a client is auditable based on the audit risk it presents.
  2. Technical and ethical standards applicable to the accounts auditor.
  3. Planning an assignment based on the nature of the immediate and mediate environment, national and international.
  4. Functioning of an audit company: organization and hierarchy, work teams, preparation and structuring of work papers and systems for the development and control of each assignment.
  5. Diagnosis methods of the situation and the results of the company. Method of preparing and writing reports.
  6. Theoretical-practical support for the analysis and preparation of financial information under national and international regulatory frameworks.

Competences

BASICS

  • CB6 - Possess and understand knowledge that provides a basis or opportunity to be original in the development and/or application of ideas, often in a research context
  • CB7 - That students know how to apply the knowledge acquired and their ability to solve problems in new or little-known environments within broader (or multidisciplinary) contexts related to their area of ​​study
  • CB8 - That students are able to integrate knowledge and face the complexity of formulating judgments based on information that, being incomplete or limited, includes reflections on the social and ethical responsibilities linked to the application of their knowledge and judgments
  • CB9 - That students know how to communicate their conclusions and the knowledge and ultimate reasons that support them to specialized and non-specialized audiences in a clear and unambiguous way
  • CB10 - That students have the learning skills that allow them to continue studying in a way that will be largely self-directed or autonomous.

GENERAL

  • CG1 - Capacity for analysis and synthesis: analyse, synthesise, assess and make decisions based on the relevant records of information on the situation and foreseeable evolution of a company.
  • CG2 - Ability to analyze the organization, planning and administration of a small and medium-sized company or organization, understanding its competitive and institutional position and identifying its strengths and weaknesses.
  • CG3 - Oral and written communication in Spanish: understand and be able to communicate, correctly and in different scenarios, in Spanish. Be prepared to make yourself understood by bosses and subordinates in a clear and concise manner and be able to prepare analysis and advice reports on the economic and financial situation of an entity.
  • CG4 - Ability to analyze, search and discriminate information from various sources: be able to identify the appropriate sources of economic information, obtain and select relevant information that is impossible to recognize by non-professionals.
  • CG5 - Schematization and extrapolation capacity: the student must be able to understand economic institutions as a result and application of theoretical or formal representations about the functioning of companies.
  • CG6 - Ability to make strategic decisions for the effective and efficient collection of evidence in the context of the responsibility of an auditor in his first years of professional experience.
  • CG7 - Ability to assume and put into practice the instructions received in an effective, collaborative and efficient manner.
  • CG8 - Ability to propose reasoned changes to the guidelines received by the person in charge of the work in light of the circumstances of the assignment; as well as analysis, communication and willingness to overcome the errors that he detects or are detected.
  • CG9 - Being able to approach a task in an effective, collaborative, respectful and efficient manner within the allotted times.
  • CG10 - Ability to organize work so that the evidence provided is clear and easy to review.
  • CG11 - Predisposition to reflect the best evidence in the working papers and to do so in an understandable way.

TRANSVERSAL COMPETENCES

  • CT01 - Ability to function in the work environment with due professional secrecy and independence, without taking advantage of the information analyzed and handled for personal purposes or for their personal, professional or business environment

SPECIFIC COMPETENCES

  • CE1 - Capacity for analysis, evaluation and supervision of financial information prepared under the national regulatory framework applicable to private entities.
  • CE2 - Capacity for analysis, evaluation and supervision of financial information prepared under the international regulatory framework applicable to private entities.
  • CE3 - Capacity for analysis, evaluation and supervision of business risks.
  • CE4 - Capacity for analysis, evaluation and supervision of internal corporate control systems.
  • CE5 - Capacity for analysis, execution, evaluation and supervision of audit assignments under national and international regulations.
  • CE6 - Ability to analyze, evaluate, execute and supervise situations that may affect their independence or that of their professional environment.
  • CE7 - Capacity for analysis, evaluation, execution and supervision of assignments that may pose a significant or very significant risk for the audit business.
  • CE8 - Capacity for synthesis and oral and written communication of the conclusions of their professional work on financial information.
  • CE9 - Capacity for synthesis and oral and written communication of the conclusions of their professional work on risks and internal corporate control systems.
  • CE10 - Ability to analyze and execute audit quality control standards.
  • CE11 - Ability to professionally carry out auditing at the level of an assistant auditor, as well as advanced accounting assignments.
  • CE12 - Research skills in the field of auditing and superior accounting.

Admission and enrollment

The requirements for access to the proposed title are according to article 18, of Royal Decree 822/2021, of September 28:

  1. Possession of an official Spanish Graduate or Graduate university degree or equivalent is a condition for accessing a Master's Degree, or, where appropriate, having another University Master's degree, or titles of the same level as the Spanish Bachelor's or Master's degree issued by universities and higher education institutions in an EHEA country that in that country allow access to Master's degrees.
  2. In the same way, people in possession of titles from educational systems that are not part of the EHEA, which are equivalent to a Bachelor's degree, will be able to access a Master's Degree in the Spanish university system, without the need for homologation of the title, but verification by of the university of the level of training that they imply, as long as in the country where said title was issued it allows access to university postgraduate level studies. In no case will access through this route imply the homologation of the previous degree held by the person concerned or its recognition for other purposes than that of carrying out the Master's degree.

GENERAL ACCESS CRITERIA:

The specific qualifications that will facilitate access to the Master are the following, provided that they are issued by an official Spanish or foreign University:

  • Commercial Faculty.
  • Degree in Economic and Business Sciences (Business Economics Branch and General Economics Branch).
  • Degree in Political, Economic and Commercial Sciences (Economics and Commercial Section).
  • Bachelor of Business Administration and Management.
  • Bachelor of Actuarial and Financial Sciences.
  • Diploma in Business Sciences.
  • Degree in economics.
  • Degree in Law.
  • Degree or Master's Degree, according to the delimitation of Royal Decree 1393/2007, of October 29, which establishes the organization of official university education, with content in financial information standards, business risks, business internal control and in the related evidence analysis procedures. Given that the names of the Degrees and Masters may vary depending on each University, the list of Degrees and Masters that we present below must be understood in an open way:
    • Degree or Master in Business Administration and Management.
    • Degree or Master in Fundamentals of Architecture.
    • Degree or Master in Science, Management and Service Engineering
    • Degree or Master in Accounting and Finance.
    • Degree or Master in Accounting and Taxation.
    • Degree or Master in Criminology.
    • Degree or Master in Law.
    • Degree or Master in Business Administration.
    • Degree or Master in Business Administration and Management.
    • Degree or Master in Economics.
    • Degree or Master in Financial and Actuarial Economics.
    • Bachelor or Master in Finance.
    • Degree or Master in Biomedical Engineering.
    • Bachelor's or Master's degree in Computer Engineering.
    • Degree or Master in Cybersecurity Engineering.
    • Bachelor's or Master's degree in Computer Engineering.
    • Degree or Master in Engineering in Industrial Organization.
    • Degree or Master in Robotics Engineering.
    • Degree or Master in Software Engineering.
    • Degree or Master in Telecommunications Systems Engineering.
    • Degree or Master in Telecommunications Technology Engineering.
    • Bachelor's or Master's degree in Industrial Technology Engineering.
    • Bachelor's or Master's degree in Telematics Engineering.
    • Degree or Master in Labor Relations and Human Resources.
    • Degree or Master in Tourism.

CONDITIONS OR SPECIAL ACCESS TESTS:

The direction of the Master is responsible for the process of admission of the title.

The Master has an entrance test in which the student's projection is assessed in relation to the objectives of the Master through their curriculum (fundamentally due to their academic record and level of English), as well as their motivation and personal abilities, applying the following weights:

The affinity of the student's academic degree will be valued between 0% and 25%, awarding the maximum score in the case of degrees with programs more in line with the objectives of the Master.

The academic record may receive a rating between 0% and 25%, with the maximum weighting corresponding to the students who have obtained the best grades or average grades.

The level of English and, where appropriate, other languages, will be assessed on a scale between 0% and 25%, with the highest score being recognized for students who have recognized proficiency through an official certificate.

The attitudinal and vocational aspects of the student will be weighted through their CV and motivation letter between 0% and 25%, with the highest scores falling on the students with potential closest to the Master's orientation.

You must submit the Declaration of Authorization document for data processing and access to the MACS platform, the document can be downloaded on the pre-registration platform when making the pre-registration request.

 Offer of places: 45 places. If the minimum number of students envisaged is not reached in a course, the University may choose not to open the teaching group.

See admission and enrollment

Training itinerary

Master's Teaching Guides

ACCESS THE COURSE GUIDES OF THE DEGREE

Training Itinerary

Custom code

a) Name of the module or subject

b) Content in ECTS credits

c) Temporary organization: semester and weekly hours in face-to-face mode

d) Compulsory or optional character

MODULE I AUDIT
623801

Audit Fundamentals I

6

First semester

required
623802

Audit Fundamentals II

3

First semester

Mandatory
623803

Audit of Accounts I

6

First semester

required
623804

Audit of Accounts II

6

Second semester

required

MODULE II APPLICABLE FINANCIAL REPORTING REGULATORY FRAMEWORKS IN SPAIN
623805

Financial Reporting Standards I

6

First semester

required
623806

Financial Reporting Standards II

3

First semester

required
623807

Financial Reporting Standards III

3

Second semester

required
623808

Business Combinations and Consolidation of Annual Accounts

3

Second semester

required
623809

International Financial Reporting Standards

6

Second semester

required

MODULE III OTHER ACCOUNTING MATTERS
623810

Budget, Cost and Management Accounting and Analysis Techniques

3

First semester

required
623811

Business Valuation Techniques and Preparation of Feasibility Plans

3

First semester

required

INTERNSHIP MODULE IN A COMPANY
623812

Internships at Companies

6

Second semester

required

END OF MASTER'S WORK MODULE
623813

Master's thesis

6

Second semester

TFM

 

TRAINING COMPLEMENTS

The MACS includes, through training supplements, legal matters, information technology and computer systems and other economics subjects (included in Block II of Annex A of the Resolution of June 12, 2012, of the ICAC, by the which regulate the general criteria for exemption), which must be passed to obtain the degree if the student had not taken them in previous university studies.

Consequently, the MACS waiver is generic and global and is organized through subjects (focused on Accounting and Auditing modules and subjects 60 ECTS), but it also allows the rest of the subjects required by the ICAC to be taken through the supplements training (module of other subjects).

The training complements are offered for face-to-face and distance modalities, although, in both cases, they will be taken in a semi-face-to-face mode (teaching will be carried out entirely online and there will be a face-to-face exam for each complement in the month of November (see calendar exams) and have the following structure:

 

 Training Complement ECTS Recipients
 ADDITIONAL THEORETICAL TRAINING MODULE RAC ACCESS  
 CF1- International Auditing Standards NIA-ES 6  People who meet the access criteria of the Master and need additional theoretical training in NIA-ES required by the ICAC
 OTHER SUBJECTS MODULE
CF2 - Civil and Business Law 6 Students who had not completed legal subjects, information technology and computer systems and other economic subjects included in Block II of Annex A of the Resolution of June 12, 2012, of the ICAC, in their previous university studies, for which regulates the general criteria for exemption  
CF3- Tax and Labor Law 6
CF4- Information technology, computer systems and mathematics and statistics for auditors 6
CF 5- General, financial, business economics and fundamental principles of business financial management 3

 

The complement in training in International Auditing Standards adapted for application in Spain (NIA-ES) is offered so that it can be carried out by students who do not take the ordinary subjects, nor training complements of the Master, given that all the knowledge of this complement is incorporated into the subjects of the audit module. 

Material resources

Material resources

External Internships

The External Practices subject is a curricular subject whose main objective is to promote a comprehensive training of the student through the practical application of the knowledge acquired during the Master's degree, which facilitates direct contact with the professional activity and the opportunity to join the professional world with a minimum of experience. All practices are designed so that the students who participate in them acquire professional experience in real situations and conditions, applying the knowledge, skills and attitudes that are acquired in the training processes throughout the degree. The internships represent a decisive opportunity for the personal development and professional future of the students.

Internships are activities carried out by the student in companies, institutions and organizations; that is, in centers outside the university premises, which aim to enrich and complement their university education, while providing them with a deeper knowledge about the skills they will need in the future.

The External Practices subject will consist of two phases.

First. Completion of the internship period that offers professional experience related to any of the profiles that are expressed in the Verification Report of the degree.

Second. Preparation of memory.

Documentation:

Degree Training Project

For more information:  External Internship Unit

Social Security contributions for interns starting January 1, 2024

Mobility programs

University Master's degrees, due to their duration and characteristics, in general do not specifically contemplate the mobility of their students. However, the Rey Juan Carlos University has different mobility programs for both students and University workers (PDI and PAS) and has procedures for collecting and analyzing information on these mobility programs.

URJC Mobility

Regulation

STUDENTS

COEXISTENCE REGIME

SCHOOL INSURANCE

ASSOCIATIONS

Quality guarantee

External monitoring report

RUCT link

BOCM Link

Internal quality assurance system

Manual of the Internal Quality Assurance System

Composition of the commission

Composition of the commission

Results report

Once the monitoring of the Master's Degree has been carried out, the most relevant quantitative information on the results obtained in the monitoring of said Degree is displayed, differentiated by academic year.

Report by course:    

General information collection plan

Within the quality assurance system of the Rey Juan Carlos University, the following surveys are planned:

- Student profile

- Teacher evaluation

- Degree of satisfaction:

  • Of the students
  • of the graduates
  • From the Faculty
  • Administration and Services Staff

- Labor insertion

- External internships:

  • Satisfaction of interns
  • External tutor satisfaction
  • Employer satisfaction

Survey results:

Improvement actions

The Quality Assurance System of the Rey Juan Carlos University establishes that the degree's Quality Assurance Commission will annually analyze the information derived from the degree's indicators and prepare a report that will include improvement plans if the results so indicate.

Renewal of accreditation

The renewal of the accreditation represents the culmination of the implementation process of the official Bachelor's and Master's degrees registered in the Register of Universities, Centers and Degrees (RUCT). The renewal of the accreditation of official bachelor's and master's degrees is organized in three phases: self-assessment report, external visit and final assessment.

In the first phase, the university describes and assesses the status of the degree with respect to the established criteria and guidelines. The result is the Self-Assessment Report (IA) that is presented. The second and third phases are carried out by a group of evaluators external to the evaluated title.”

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