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Hello, I'm Eladio Acevedo-Heranz and I'm going to teach you the signature of Auditoria
Financiera II, Accounting and Finance, in its semi-presential mode.
The first thing I wanted to do was to welcome you and
tell you how we're going to develop the signature.
What's the goal we're going to pursue?
Well, to go deeper into advanced accounting and
auditory techniques, from an eminently practical point of view.
Learning how to solve real cases, identifying errors and proposing adjustments.
Knowing the content, structure of the work papers and auditory reports.
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To achieve this goal, how are we going to structure the signature?
Well, through three large blocks.
The first block, called Fundamentals of Accounting Auditory,
in which we will settle the basic concepts and
establish the legal and practical framework of a complete accounting audit process.
In block 2, which we have called the execution of the global plan of
annual accounting auditing, we will analyze the way of handling the auditing of
the main areas of a company, learning to identify errors and
proposing the corresponding adjustments.
And to finish block 3, which we have called the final phase of
annual accounting auditing, we will study the phase of auditing conclusions and
the issuance of the audit report with its corresponding opinion.
For all this, you are going to have the material that we are going to put at your
disposal, as the course progresses, in the virtual classroom of the subject.
This material will be composed of the corresponding presentations of each of
the topics, along with practical exercises so that you can solve them.
We will have different videoconferences where we will explain all the concepts of
the subject and different tutorial sessions to solve all the issues that
may arise, as well as a forum for discussion.
What is going to be the evaluation method?
Well, we are going to follow a continuous evaluation system,
performing four tests throughout the course.
The first will cover the first three topics of the course.
The second will focus exclusively on the auditory work papers
seen so far.
We will carry out these two tests through our virtual classroom.
And the third and fourth tests will be carried out in person,
on the date stipulated by the UNESCO.
These tests will correspond to the making of adjustments to topics 4 to 9 and
the auditory reports to topic 10, respectively.
Remember that all this information is available in the teacher guide in the
submission, already available in the virtual classroom, in addition to all the
complementary bibliography for the development of it.
I wanted to finish this presentation to encourage you to work continuously,
performing all the practical exercises and the different proposed activities,
and get in touch with me to solve any questions or questions that may
arise throughout the course.
Welcome to the world of financial auditing and I hope and wish that you
get the most out of this signature and the course.
For my part, I will try to convey and share with you everything I have learned
during my professional experience as an accounting auditor.
We are still in contact.
Warm regards.