Publication in the Diário da República: Bolonha 2008/09 [DR. 20757/2008 07.08.2008]
6 ECTS; 3º Ano, 2º Semestre, 30,0 T + 30,0 P , Cód. 992536.
Lecturer
- Carlos Fernando Calhau Trigacheiro (2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
Not applicable.
Objectives
On completion of the course the students should have an overview of audit work and technical, personal and legal conditions to practice the profession of auditor.
Program
The audit work as a support to decision-making. The stages of an audit. Internal control. Risk analysis and audit procedures. Sampling procedures.
Audit evidence. Working papers. Audit reports. Conclusions.
Evaluation Methodology
Case-studies and mid term test.
Exam
Bibliography
- Almeida, B. (2005). Diferenças de expectativas em auditoria. Lisboa: Publisher Team
- Alves, G. e Batista da Costa, C. (2011). Casos práticos de auditoria financeira. Lisboa: Rei dos Livros
- Batista da Costa, C. (2011). Auditoria Financeira - Teoria e Prática. Lisboa: Rei dos Livros
- Beasley, M. e Elder, R. e Arens, A. (2010). Auditing and assurance services - an integrated approach. NYC: Prentice Hall
Teaching Method
Lectures.
Software used in class
