Certificate Degrees and Continuing Education

  • Master's Degree in Audit & Accounting

    General Information

    Teaching Languages: Spanish

    Places: 35. Minimum number of students required: 15

    Duration: 1 year (70 ECTS credits)

    Tuition Fee: €6,200

    Access Requirements: The ones established in the regulations on Studies leading to Own Degrees of the University of Oviedo. Candidates must be graduates in order to access these kind of degrees.

    Entry application of holders of a non-approved foreign degree shall be accompanied by a report of the body responsible certifying the suitability of the degree presented as well as their equivalence with a Spanish higher education degree.

    Admission Requirements:

    Being in possession of an official University Degree. Nevertheless, exceptionally, admission will be extended to professionals directly related to to the speciality of the course who lack a Degree, as long as they prove their professional careers and meet the legal criteria to access University courses.

    Please check the Agreement of November 29, 2007 of the Governing Council of the University of Oviedo, which approves the regulation of studies leading to Certificate Degrees and other Postgraduate Degrees (BOPA, January 12, 2008).

    Only period for pre-registration and enrollment

    • Pre-registration: June 2 to August 20
    • Provisional Lists of admitted applicants:September 4
    • Complaints: September 5-9
    • Definitive Lists: September 12
    • Enrollment: September 15-19

    Modality: Attendance required

    Schedule: Friday from 15:00 to 20:00 and Saturday from 9:00 to 14:00

    Teaching Center: Sede del Colegio Economistas de Asturias

    Professional Opportunities

    On completion of the Master's course, graduates will be able to:

    1. Get training as top professionals in the field of Accounting Auditing with the severity required by this activity.
    2. Get a high-quality training regarding both the knowledge, methodology and the techniques, suitable to effectively address the professional development of Accounting Auditing.
    3. Acquire the skills necessary to confront real problems of their professional practice due to the practical approach of the learning methodology used in the Master's course.
    4. Waive performance of the first step to access the Official Registry of Accounting Auditors (ROAC), according to the official regulations.
    5. Enter the labour market thanks to the Internships period and the nature of this Degree, nationally recognised.


    The Master's Degree in Audit & Accounting has a duration of 1 year, divided into 2 semesters with 70 ECTS credits.

    • MODULE I (22 ECTS credits)
      • International Regulations for Financial Information
      • Auditing Regulations.
      • Statistical Surveying.
      • Methodology of Auditing. Work Papers.
      • Global Case Example.
      • Quality Control for Corporations.
      • Auditing of Consolidated States.
      • Fiscal Auditing.
      • Audit Reports.
      • Organization of Auditing Firms.
      • Quality Control for Auditing Firms.
      • Commentary on the Examinations.
      • Enterprise Assesment Techniques and Viability Plans.
    • MODULE II (13 ECTS credits)
      • Regulations for the formulation of consolidated annual reports.
      • Accounting for financial and insurance entities.
      • Accounting for non-profit organizations.
      • Accounting for public entities.
      • Accounting for enterprises in creditor's meeting.
      • Analysis and projection of financial states.
      • Analytical, budgetary and management accounting of costs.
    • MODULE III (35 ECTS credits)
      • Professional internships.
      • Master's Thesis.


    • Ignacio Tamés Díaz. Responsable Formación Postgrado

      C/ Alfonso III El Magno, 15 – 33001 Oviedo

      E-mail: i.tames@desarrollodirectivo.es

    Coordination :

    • María Elena Fernández Rodríguez

      Telephone: 985 10 49 81

      E-mail: mefernan@uniovi.es

      Office: Department of Accounting. Faculty of Economy and Business. Campus of "El Cristo". - Avda. del Cristo, s/n 33006 Oviedo

    Other Websites of the Master's Degree: