Publication in the Diário da República: RCC 01/04/2011 [DR.7678/2011 26.05.2011]
5 ECTS; 3º Ano, 1º Semestre, 30,0 T + 30,0 PL , Cód. 9152133.
Lecturer
- Daniel Ferreira de Oliveira (2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
There are no formally defined prerequisites.
However, it is important that the students have a good knowledge of accounting matters.
Objectives
Students must obtain an overall understanding of the audit work and its technical, legal and personal terms.
Must also possess general knowledge about the steps of auditing: planning, execution and reporting of the audit results to the stakeholders.
Program
Introduction
Audit standards and audit profession
Commitment and planning of audit work
Internal control
Proof of Audit
Audit of financial statements and other accountability documents
Completion of audit
Audit Report
Evaluation Methodology
Continuous assessment: class performance and 2 individual written test.
Final assessment: 1 written summative test.
Bibliography
- Alves, G. e Costa, C. (2011). Casos Práticos de Auditoria Financeira. Lisboa: Rei dos Livros
- Costa, C. (2017). Auditoria Financeira - Teoria e Prática. Lisboa: Rei dos Livros
- Elder, R. e Beasley, M. e Arens, A. (2011). Auditing and Assurance Services: An Integrated Approach. (Vol. -). (pp. ---). -: Prentice Hall
Teaching Method
Expository lectures, where he describes and exemplifies the application of fundamental principles.
Practical lessons, where you propose the resolution of practical cases.
Software used in class
Not applicable.
