Publication in the Diário da República: Despacho nº 13851/2011 - 14/10/2011
5 ECTS; 1º Ano, 2º Semestre, 41,0 TP , Cód. 30078.
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 developed skills to understand the audit work in general (for different audit types)and the technical, personal and legal requirements for the profession.
Program
Object and purpose of financial auditing;
Financial statements;
Audit appointment;
Audit planning;
Audit evidence: general and particular aspects;
Different cycles of audit evidence;
Audit completion;
Reports from auditors and supervisory bodies.
Evaluation Methodology
Mid-term test and group assignment.
Exam.
Bibliography
- Alves, G. e Batista da Costa, C. (2011). Casos práticos de auditoria financeira. Lisboa: Rei dos Livros
- Arens, A. e Elder, R. e Beasley, M. (2012). Auditing and assurance services - an integrated approach. NYC: Prentice Hall
- IFAC, I. (2014). Handbook of International Auditing, Assurance and Ethics Pronouncements. New York: IAASB
- Machado de Almeida, B. (2014). Auditoria Financeira - Uma análise integrada baseada no risco. (Vol. 1). Coimbra: Escolar Editora
Teaching Method
Lectures and practical cases.
Software used in class
