Autonomous learning skills allowing maintenance of the permanent updating required in the accounting and auditing profession, in the face of the constant changes in information needs, audit demands and the business environment.
Capacity to use information and communications technology in the exercise of professional activity.
Commitment to professional and ethical values and those of responsibility and sustainability.
Critical and self-critical capacity to include reflections on social, professional and ethical responsibilities in the application of judgement related to the exercise of the accounting and/or auditing profession.
Development of a critical attitude, logical thought and scepticism in selecting the best alternative of action.
Initiative and leadership, assuming responsibilities to complete the proposed projects
Planning and organization of resources to perform collaborative work.
To analyse the conditioning factors of the context of audit work (features of the commission, the business environment, the internal control, etc.) in order to evaluate the significant risks and determine the strategy and design of the work necessary to reach well-reasoned and relevant conclusions.
To apply knowledge of auditing and accounting to resolve problems regarding the interpretation of consequences of economic events in new or unfamiliar environments, in the absence of regulations or in situations of new regulations, interrelating information of a multi-disciplinary nature.
To communicate and justify knowledge and conclusions by means of accounting, financial and non-financial reports and audit reports, in such a way that they can be understood by both specialist professionals in accounting and auditing and specialists in related fields, as well as being aimed at the general public in a clear and unambiguous manner.
To discuss and evaluate the available evidence and to draw conclusions with regard to the reasonableness of arguments and their suitability for the purpose of the audit.
To formulate, justify and communicate professional opinions on more relevant accounting recognition and valuation and relevant financial and non-financial reporting in order to represent the business reality in accordance with the applicable legal, technical and ethical standards.
To identify and evaluate the impact of the characteristics, the changes in the environment, the activity, the organization and the functioning of an institution on the process of preparing accounting information.
To identify information needs for the management and evaluation of internal activity. To evaluating systems for costing and budgeting calculations, as well as new information needs.
To integrate knowledge and face up to the complexity of formulating judgements and deciding on courses of action, including the identification and evaluation of alternatives, in the preparation of business information and audits, based on incomplete and/or limited information in environments of uncertainty.
To know and understand the compliance requirements in matters of the taxation of companies in accordance with the environment in which they operate, so as to be able to evaluate the implications for taxation, the accounting representation of their economic-financial consequences and the fulfilment of standards.
To know and understand the national and international auditing standards currently in force in order to develop a rigorous methodology to reach well-reasoned conclusions. To develop technical skills and others related to procedures and attitudes in the review of audit work areas.
To know the changes taking place in the needs and demands for public information due to new requirements or as a result of the adoption of corporate social responsibility commitments: disclosure of qualitative and non-financial information and related assurance/verification services.
To present, discuss and communicate to specialist and non-specialist audiences professional opinions and other circumstances related to the situations identified in auditing, in accordance with the corresponding legal, technical and ethical standards, both in writing and orally and both formally and informally.
To select, search for, analyse and synthesize information from various sources on the context of business activity and the regulations related to accounting and auditing, in order to reach conclusions regarding the information to be prepared or the audit process for such information.
To understand and analyse the standards applicable to the preparation of financial statements in each case: national standards, international financial reporting standards (IFRS) adopted by the European Union, standards applicable to sectors of activity or those depending on the specific characteristics of the accounting subject.
To understand and apply the technical and ethical principles which govern the professional practice of preparing financial and non-financial reports and their audits.
To understand and interpret the economic-financial information of the financial statements and complementary information in order to formulate diagnostic conclusions and recommendations for action and projections, bearing in mind the limitations of the accounting analysis instruments.
To understand company valuation methods and their features and aims in order to analyse the conditioning factors of the valuation process, so as to determine the most relevant method and to draw conclusions on the impact of such valuations on the financial reporting.
To understand the national and international IAS-IFRS standards applicable to accounting consolidation in order to determine the existence of a group, to identify the acquiring institution and the scope of the consolidation and to demonstrate an ability to formulate and evaluate consolidated financial statements.
To understand the regulations of special business situations such as restructurings/mergers-demergers, takeovers of companies, business crises and insolvency proceedings, in order to properly formulate the financial statements, issue judgements and reports containing conclusions and to audit information.
