The "audiencia" would be the hearing, that from the text given, has already occurred. This seems to be how this document is described in English. The "dictamen" mentioned must be the "reasoned report" noted below and the options are also noted. Example: Resolutions on official recognition of foreign degrees will be handed down following a reasoned report issued by the corresponding technical committees designated by the Secretariat General of the University Coordination Board, assessing the connection between the academic levels required to access the studies leading to obtaining the foreign degree and to access the Spanish degree, the duration and number of hours in the training period required to obtain the foreign degree to be officially recognized, the connection between the academic levels of the foreign degree and the Spanish degree for which official recognition is requested and the educational content completed to obtain the foreign degree.

The resolution is handed down by the Minister of Education and Science (by delegation to the Technical Secretary General of the Department). When official recognition is requested for a specific degree in the catalog, it may be granted, rejected or subject to completion of complementary training requirements (to be determined in the resolution; they may include: passing an aptitude test, completing a practical experience period, completing a project or work, or attending tutored courses). When the application is for official recognition of a generic academic level, it may only be granted or rejected.

Official recognitions that are granted are formalized by a credential issued by the Office of Degrees, Validations and Recognitions at the Ministry of Education, Social Policy and Sports.http://www.eracareers.es/fecyt/guia2008/cap7_en.jsp