6 ECTS; 3º Ano, 1º Semestre, 30,0 T + 30,0 PL , Cód. 963825.
Lecturer
- Carlos Fernando Calhau Trigacheiro (2)
- Pedro Augusto Nogueira Marques (2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
There are no prerequisites formally defined.
However, it is important that the students have a good knowledge of accounting matters.
Objectives
At the end of the semester students should have obtained an overall understanding of the audit work and its technicalities, legal and personal terms.
They should also have a general knowledge of the planning and execution procedures and the main national and international standards applicable.
Program
1. Introduction - Objectives of financial reporting and the need of auditing
2. Audit standards and audit profession
3. Commitment and planning of audit work
4. Internal control
5. Audit evidence
6. Internal audit
7. Accounting aspects to consider in audits to financial statements and other accountability documents.
Evaluation Methodology
Continuous assessment includes class attendance and discussion, and a written individual test
Final exam for those who failed continuous assessment.
Bibliography
- Almeida, B. (2014). Manual de Auditoria Financeira. Coimbra: Escolar Editora
- Baptista da Costa, C. e , . (2010). Auditoria Financeira - Teoria e prática . Lisboa: Rei dos Livros
- Correia Alves, G. e Baptista da Costa, C. (2011). Casos Práticos de Auditoria Financeira. Lisboa: Rei dos Livros
- Elder, R. e Arens, A. e Beasley, M. (2009). Auditing and Assurance Services: An Integradet Approach. New Jersey: Ed. Prentice Hall
Teaching Method
Lectures and tutorials
Software used in class
