Publication in the Diário da República: Despacho nº 13772/2014 - 12/11/2014
6 ECTS; 3º Ano, 2º Semestre, 30,0 T + 30,0 PL , Cód. 905632.
Lecturer
- Carlos Fernando Calhau Trigacheiro (1)(2)
- Edgar Ferreira Enes (2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
There are no formal pre-requisites but a good command of Auditing I and Accounting matters would be helpful.
Objectives
At the end of the course the students should have obtained an overall understanding of the various phases of the audit work, including report to the stakeholders and the verification of tax compliance.
They should also be familiar wih the several accounting documents of an audit.
Program
1. Accounting aspects in the auditing process - Part II
2. Audit of financial statements and other accountability documents- other issues
3. Audit completion
4. The audit report
Evaluation Methodology
Continuous assessment: practical assignment (30%) and individual written test (70%) with a minimum of 8/20.
The students failing continuous assessment take exam or resit.
Bibliography
- Baptista da Costa, C. (2017). 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
- IFAC, I. (2017). Handbook of International Auditing, Assurance and Ethics Pronouncements. (Vol. 1). New York: IAASB
- Morais, G. e Martins, I. (2013). Auditoria Interna - Função e Processo. (Vol. 1). Lisboa: Ãreas Editora
Teaching Method
Conventional lectures and practical lessons with the support of case studies.
Students must complete a practical assignment consisting of an audit simulation.
Software used in class
