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

      es

      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