Publication in the Diário da República: Despacho n.º 10361/2016 - 17/08/2016
5 ECTS; 1º Ano, 1º Semestre, 30,0 TP , Cód. 39251.
Lecturer
- Carlos Fernando Calhau Trigacheiro (1)(2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
There are no formal prerequisites. Though a good knowledge of audit and accounting related issues would be helpful.
Objectives
This module aims to provide in-depth knowledge of national and international audit standards and audit procedures.
Program
1 - The role of Audit in society
2 - Audit of financial statements
3 - Ethics and good practices in audit
4 - Audit planning and responsibilities
5 - Audit evidence
6 - Audit sampling
7 - Internal control
8 - Audit completion
9 - Audit reports
Evaluation Methodology
Continuous assessment: weighted average of a practical assignment and an individual written test (minimum pass mark:7/20).
Comprehensive written examination for students failing the continuous assessment covering all aspects of the programme.
Bibliography
- Arens, A. e Elder, R. e Beasley, M. (2012). Auditing and assurance services - an integrated approach. (Vol. 1). USA: NYC: Prentice Hall
- Batista da Costa, C. (2017). Auditoria Financeira - Teoria e prática . (Vol. 1). Lisboa: Rei dos Livros
- IFAC, I. (2016). Handbook of International Auditing, Assurance and Ethics Pronouncements. (Vol. I). New York: IAASB
- Machado de Almeida, B. (2017). Auditoria Financeira - Uma análise integrada baseada no risco. (Vol. 1). Coimbra: Escolar Editora
Teaching Method
Lectures providing key concepts.
In-depth learning of international audit standards with in-class discussion.
Software used in class
