STATISTICAL SAMPLING WITH RSTUDIO CourseCode: 8017Degree: Master's in Account AuditingFaculty of Social and Legal Sciences of ElcheYear: Year 1 of Master's in Account AuditingSemester: FallType: RequiredLanguage: SpanishECTS credits: 3Lecture: 1.5Laboratory: 1.5Hours: 75Directed: 18Shared: 14Autonomous: 43Subject matter: Mathematics and Quantitative Methods for BusinessDepartment: Course instructors are responsible for the course content descriptions in English.DescriptionClassical and monetary-based statistical sampling. Application of R software and RStudio to accounting and auditing.FacultyNameCoordinatorLectureLaboratorySEGURA HERAS, JOSÉ VICENTE■■■MONGE IVARS, JUAN FRANCISCO■■LANDETE RUIZ, MERCEDES■■Professional interestCompetencies and learning outcomesGeneral competenciesCapacity to analyze and synthesize available information: Study the problems associated with a financial/accounting case, article, or situation, summarize and compile what is most relevant, and assess in a changing environment its impact on an account audit.Ability to organize and plan available resources: Know how to establish the organizational and functional structure of the entity, as well as the strategic management process designed to optimize the entity's economic and financial resources and their impact on the company's internal control.Capability of expressing technical and ethical opinions on the professional activity: Know how to apply acquired knowledge to professional practice such that economic and financial information allows making technical judgments that include reflection on social and ethical responsibilities linked to the tasks of accounting and financial management and issuing auditing reports.Ability to identify, interpret, and resolve problems in unfamiliar environments: Cope with relative ease in complex situations within the business environment and characterized by changes in financial markets and adaptation to regulations in the auditing and accounting field, providing solutions and making decisions.Communication and teamwork skills: Clearly communicate financial strategies, accounting criteria, the consequences of the auditing report, as well as the rationale and knowledge that sustain them to specialized and unspecialized groups. Collaborate and cooperate with the team, providing the best knowledge on financial and accounting matters, discussing, accepting, and appreciating differences of accounting criteria and financial strategies with others.Specific competenciesApply advances in mathematics of financial operations to accounting, finance, and auditing, and resolve problems in new situations.Identify, classify, and relate data of a business nature that affect accounting, finances, and auditing.Analyze and evaluate simple and compound indicators that are mathematical and statistical in nature in the areas of accounting, finance, and auditing.Ability to apply statistical sampling techniques in auditing annual accounts.Use knowledge of computer systems in the auditing of accounts created within computerized environments.Objectives (Learning outcomes)The student will be able to analyze and graphically represent data sets and the main indicators in the field of accounting, finance and auditingThe student can use the statistical sampling techniques used in the audit of the financial statements.The student will be able to write professional-looking statistical reports using RStudioContentsLecture topicsTeaching unitsINTRODUCTION TO R AND RSTUDIOUSE OF R IN DESCRIPTIVE STATISTICSCLASSIC AND MONETARY BASED STATISTICAL SAMPLINGREPORTS IN RCourse contentsBasic bibliographyVan der Loo, Mark P. J. De Jonge, Edwin. "Learning RStudio for R statistical computing [electronic resource] : learn to effectively perform R development, statistical analysis, and reporting with the most popular R IDE /". Birmingham, UK : Packt Pub., 2012. Complementary bibliographyLinksR introductionR and RStudio introductionSoftwareRStudioMethodology and gradingGradingContinuous evaluation through self-evaluations, formed by a test of multiple choice questions with 4 alternatives: 30%Final evaluation formed by a test of multiple choice questions with 4 alternatives: 70%Adenda a la guía docente (excepcional por COVID-19)Consecuencia de la situación de excepcionalidad provocada por el COVID-19, y ante la necesidad de adaptación del sistema universitario español a la no presencialidad, el desarrollo de la actividad docente correspondiente al segundo cuatrimestre del curso 2019/2020 estará sujeto a los siguientes cambios en la guía docente que se concretan como adenda a la previamente aprobada para la asignatura.Esta breve adenda cumple una doble función:Primero.- Concreta en cada asignatura los criterios generales aprobados para toda la Universidad respecto a la adaptación de la docencia al formato no presencial para este segundo cuatrimestre: cambios introducidos en la metodología docente y el sistema de evaluación aplicables en este periodo de excepción ( de acuerdo con las Reflexiones del Ministerio de Universidades, de 4 de abril de 2020, sobre criterios generales para la adaptación del sistema universitario español ante la pandemia del Covid-19, durante el curso 2019-2020, así como el Acuerdo de REACU de 3 de abril de 2020, ante la situación de excepción provocada por el COVID-19)Segundo.- Hace público y oficializa el cambio de procedimiento evaluador y los criterios que lo condicionan, garantizándose el procedimiento de seguimiento de las titulaciones por los sistemas internos de garantía de la calidad y por las Agencias Evaluadoras