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 [MUSIC]

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 Hello, I'm Eladio Acevedo-Heranz and I'm going to teach you the signature of Auditoria

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 Financiera II, Accounting and Finance, in its semi-presential mode.

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 The first thing I wanted to do was to welcome you and

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 tell you how we're going to develop the signature.

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 What's the goal we're going to pursue?

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 Well, to go deeper into advanced accounting and

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 auditory techniques, from an eminently practical point of view.

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 Learning how to solve real cases, identifying errors and proposing adjustments.

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 Knowing the content, structure of the work papers and auditory reports.

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 [MUSIC]

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 To achieve this goal, how are we going to structure the signature?

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 Well, through three large blocks.

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 The first block, called Fundamentals of Accounting Auditory,

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 in which we will settle the basic concepts and

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 establish the legal and practical framework of a complete accounting audit process.

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 In block 2, which we have called the execution of the global plan of

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 annual accounting auditing, we will analyze the way of handling the auditing of

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 the main areas of a company, learning to identify errors and

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 proposing the corresponding adjustments.

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 And to finish block 3, which we have called the final phase of

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 annual accounting auditing, we will study the phase of auditing conclusions and

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 the issuance of the audit report with its corresponding opinion.

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 For all this, you are going to have the material that we are going to put at your

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 disposal, as the course progresses, in the virtual classroom of the subject.

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 This material will be composed of the corresponding presentations of each of

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 the topics, along with practical exercises so that you can solve them.

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 We will have different videoconferences where we will explain all the concepts of

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 the subject and different tutorial sessions to solve all the issues that

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 may arise, as well as a forum for discussion.

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 What is going to be the evaluation method?

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 Well, we are going to follow a continuous evaluation system,

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 performing four tests throughout the course.

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 The first will cover the first three topics of the course.

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 The second will focus exclusively on the auditory work papers

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 seen so far.

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 We will carry out these two tests through our virtual classroom.

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 And the third and fourth tests will be carried out in person,

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 on the date stipulated by the UNESCO.

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 These tests will correspond to the making of adjustments to topics 4 to 9 and

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 the auditory reports to topic 10, respectively.

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 Remember that all this information is available in the teacher guide in the

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 submission, already available in the virtual classroom, in addition to all the

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 complementary bibliography for the development of it.

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 I wanted to finish this presentation to encourage you to work continuously,

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 performing all the practical exercises and the different proposed activities,

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 and get in touch with me to solve any questions or questions that may

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 arise throughout the course.

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 Welcome to the world of financial auditing and I hope and wish that you

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 get the most out of this signature and the course.

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 For my part, I will try to convey and share with you everything I have learned

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 during my professional experience as an accounting auditor.

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 We are still in contact.

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 Warm regards.