ECTS; 1º Ano, 2º Semestre, 30,0 T + 15,0 TP , Cód. 301115.
Lecturer
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
Not applicable.
Objectives
The students should understand the importance of auditing in a family business from the implementation of an internal control system to the property and budgetary management, both under an accounting and an organisational perspective.
Program
The importance of accounting control; Internal Control Standards; budgetary control,liquidity and cash audit; audit of third-party accounts; audit of inventory accounts; audit of investment accounts; audit of income statements; the importance of audit reports.
Evaluation Methodology
Combined assessment as follows:
Preparation and presentation of practical assignments (50%);
Final exam on regular examination dates (50%).
Bibliography
Teaching Method
Theoretical and practical sessions including worksheets, debates and practical exercises supported by software for data extraction and analysis. Case study analysis. Complementary work throughout the semester.
Software used in class
