Publication in the Diário da República: Despacho nº 3393/2016 - 04/03/2016
4 ECTS; 3º Ano, 2º Semestre, 45,0 TP , Cód. 9152332.
Lecturer
- Daniel Ferreira de Oliveira (1)(2)
- Carla Maria Freitas dos Santos Joaquim (2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
There are no formal prerequisites.
Though a good knowledge of accounting related issues would be helpful.
Objectives
An overview of audit practices and its technical, personal and legal framework.
The several stages of the auditing process including planning, execution, and communication of results to third-parties.
Program
Introduction
Audit standards and the auditors profession.
Audit planning and responsibilities
Internal control
Audit-proof
Financial statement audit
Audit completion
Audit completion report
Evaluation Methodology
Continuous assessment: class participation (10%) and two written tests (90%) (weighted average of 50% each).
Students who did not meet the continuous assessment criteria are eligible for a written exam.
Bibliography
- Batista, C. e Alves, G. (2011). Casos Práticos de Auditoria Financeira. Lisboa: Rei dos livros
- Batista, C. (2023). Auditoria Financeira - Teoria e Prática. Lisboa: Rei dos livros
- Hogan, C. e Arens, A. e Elder, R. e Beasley, M. (2020). Auditing and Assurance Services - an integrated approach. NY: Pearson
Teaching Method
Conventional lectures and expository lessons.
Theoretical/practical sessions including case study discussions.
Software used in class
