Master's Degree in Accounting and Auditing (MCAU)
The main objective of this Master's programme is to train professionals in high level accounting and auditing. It is designed for university graduates who wish to expand their knowledge on matters related to accounting and auditing. New students in the Master's degree programme in accounting and auditing are required to be in possession of an undergraduate degree in business sciences, business administration, economics, or business management and administration. Those holding undergraduate degrees in tourism will also be eligible for the programme, depending on the contents of the study programme at the issuing university, which will be analysed and checked to ensure that they provided an appropriate level of accounting education.
There are different pathways that can be followed within the Master's programme, each with corresponding subjects, so that students can be exempted from having to take the theoretical part of the exam for being admitted to the ROAC (Spain's official register of auditors).
This programme is designed to strengthen students':
- Ability to interpret accounting data,
- In-depth knowledge of accounting and auditing regulations as well as their ability to correctly apply these regulations,
- Abilities to fulfil the increasingly complex duties (in terms of logically handling the complexities and wide range of social and economic activities) that society demands of expert accountants, and
- Ability to make good decisions when it comes to professionally confronting new or unforeseen problems and situations.
The education offered in this programme will enable students to carryout professional accounting-related activities. Students taking subjects in auditing will be prepared to begin a career with an auditing firm.
During this Master's programme students will have internships at accounting firms, in businesses' accounting departments, or with auditing entities. This experience will give the students first-hand knowledge of what it is like to work in this field.
Legislation requires that official Spanish degree programmes receive a positive assessment from the National Agency for Quality Assessment and Accreditation (ANECA, by its Spanish acronym). This process is known as verification, and it serves to ensure that education programmes are properly designed to provide the competencies and reach the learning goals around which the programmes are built. In the technical details you can find reports on official study programmes.
The European Higher Education Area requires that there be a system in place to ensure the quality of degree programmes.
The Master's programme is subject to constant assessment and improvement processes that guarantee that it maintains a certain level of prestige and renown in Europe. You can see the results of the assessment processes in the section on quality.