Accounts AuditingMaster's degree

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    The profile most in demand by auditing firms

    Course content

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    Approved by the Official Registry of Statutory Auditors (ROAC)

    The auditing profession is legally regulated and its practice requires registration in the Official Registry of Statutory Auditors (ROAC, in Spanish), which is accessed after passing a series of theoretical and practical tests, and having accredited professional experience in a firm for a certain period of time.

    As this is an official master’s degree and recognised by the Spanish Institute of Accounting and Auditing (ICAC), graduates of the programme will be exempt from the theoretical exam for access to the profession, always depending on the training prior to taking the master's degree.

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    A 5-month internship

    Once you have completed the theoretical part of the master's degree (September-December), you will do a 5-month internship (January to May) in an auditing firm. 

    The Institute of Chartered Accountants, and specifically the territorial group of the Basque Country, manages these paid internships for all participants. 

    Master’s degree structure

    Master’s degree structure

    Bilbao"

    September-December: On campus teaching

    Practical

    January - May: Practical in-house training and mentoring programme

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    July - Master's thesis

    Subjects

    Accounts Auditing

    Course and subjectsSemesterConsulta guíaECTSTypeLanguage

    Accounts Auditing

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    S1

    20

    Compulsory

    es

    International Financial Information Regulations

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    S1

    3

    Compulsory

    es

    Other Accounting subjects

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    S1

    6

    Compulsory

    es

    Financial and Corporate Accounting

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    S1

    3

    Elective

    es

    Sectoral Accounting

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    S1

    3

    Elective

    es

    Master¿s final project

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    S1

    6

    Master Final Project

    es

    Prácticas Externas II

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    S2

    13

    Elective

    --

    Prácticas Externas I

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    S2

    9

    ENG/Prácticas externas

    es

    Master¿s final project

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    S2

    6

    Master Final Project

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    Theory-practice

    Teaching methods

    Face-to-face classroom teaching:

    Face-to-face teaching is the part of the course that is delivered in classrooms and in which lectures have an important weight in terms of teaching
    The classes are taught in a way that encourages your participation, teamwork and an approach to the reality and problems of the world of auditing companies. Numerous case studiesare used for this purpose.

    During this stage you will do an internship in an auditing firm under the supervision and guidance of an audit professional.  You will join one of the audit teams, where you will mainly carry out the various assigned tasks.

    • The Accounts Auditing subject: is assessed by means of a practical case study throughout the semester and a test that is taken after the end of the theoretical module.
    • The Accounting subject:  is assessed through various accounting case studies and assessment tests.
    • Internships: they area assessed by the tutor of the firm where the student is doing his/her internship.
    • The Master’s Final Project (MFP) is assessed by a tutor and is based on the oral defence of the Master’s Final Project.
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    Mentoring Programme

    Mentoring Programme

    Mentoring Programme

    Auditors with proven experience will provide you with a practical and broad view of audit work and, in particular, will help you develop certain key skills for your professional development in this field.

    The programme is held during the months of the internship (January-May) with four sessions lasting one hour.

    Calendar and timetable

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    Academic calendar:

    - Start date of the Master's degree: 6 September 2021
    On campus teaching: September to December
    - Practical training at the audit firm: January to May
    - Mentoring Programme: January to May

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    Timetable

    - On campus teaching: Monday to Friday from 9:00 to 14:00 and usually two afternoons per week from 15:30pm to 18:30pm.

    - Internships will be carried out on a full-timebasis.

    Some of the companies we collaborate with

    Where are internships held?

    Master’s Final Project

    After completing the teaching period of the master’s degree, you will have to carry out a research project in the auditing field. You will have to demonstrate an advanced mastery of the competences and skills acquired throughout the master's.

    The Master’s project may be of a practicalnature, seeking to resolve challenges in the auditing field, or of a theoretical nature, in which case it must present elements of originality in relation to existing ones.

     

    In addition, it must comply with the specifications and academic rigour required of a Master’s project. The project will conclude with its presentation and defence before an examining committee appointed for this purpose in July.

    Academic information

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    Competences

    List of generic and specific competences of the Master's Degree in Accounts Auditing

    Competences

     

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    Academic regulations

    Maximum number of calls, terms of continuance, recognition of credits...

    Academic Regulations

    Normativa del máster

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    CANDIDATE AND GRADUATE PROFILE

    Candidate profile

    Graduate profile

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    SELECTION CRITERIA

    Selection criteria

    Training complements

    Training complements

    Click here for more information about the Master's degree complements:

    Complementos formativos