Subject name

Cost Accounting and Introduction to Auditing

Abstract

Cost and management accounting delimitacion. Behavior and classification of the costs. Systems costs. Costs and decision making. Audit concept. Types of audit. Audit of Financial Statements. The Auditing Standards. Audit Procedures. The audit report on financial statement.

Teaching units

1. Delimiting of the accounting cost
2. Behavior and classification of the costs
3. System of costs for homogeneous sections
4. The joint production
5. Cost accumulation system by processes
6. The audit: concept and evolution normative
7. Regulatory framework of the audit
8. Sampling and audit procedures
9. The accounts audit report