Publication in the Diário da República: Despacho nº 13772/2014 - 12/11/2014
6 ECTS; 3º Ano, 1º Semestre, 30,0 T + 30,0 PL , Cód. 905625.
Lecturer
- Daniel Ferreira de Oliveira (1)(2)
- Carla Maria Freitas dos Santos Joaquim (2)
(1) Lead Professor
(2) Teaching Professor
Prerequisites
There are no prerequisites formally defined.
However, a good command of accounting practices would be helpful.
Objectives
At the end of the semester students should have obtained an overall understanding of the audit work and its technicalities, legal and personal terms.
They should also have a general knowledge of the planning and execution procedures and the main national and international standards applicable.
Use digital tools, including artificial intelligence tools where appropriate, as an aid to research and work.
Critically evaluate information obtained through digital tools or artificial intelligence, identifying any errors, limitations or inconsistencies in relation to the National Curriculum, applicable legislation, the recommended reading list and the lecturers guidance.
Program
1. Introduction - Objectives of financial reporting and the need of auditing
2. Audit standards and audit profession
3. Commitment and planning of audit work
4. Internal control
5. Audit evidence
6. Audits to financial statements and other accountability documents
7. Accounting aspects to consider in audits to financial statements.
8. Digital tools to support audit work
Evaluation Methodology
1. Continuous assessment:
- Two tests (35% + 35% = 70%), with the minimum mark being an average of 8 marks across the two tests;
- Group written assignment using Artificial Intelligence (AI), followed by an oral presentation and discussion of the group work (30%) with a minimum mark of 10 marks;
- Students will pass if their final mark is 9.5 or above (weighted average).
- Mark defence: for a final mark above 16. Failure to attend will result in a mark of 16 being awarded
- The remaining students will be admitted to the examination
2. Non-continuous assessment
- Examination (regular sitting): Written test (70%) + Work completed as part of continuous assessment (30%), or optionally a written test 100%.
- Resit examinations and other examination periods: Written examination (100 per cent).
- Oral examination: for a final mark higher than 16. Failure to attend will result in a mark of 16 being awarded
Bibliography
- .Costa, C. (2023). Auditoria Financeira - Teoria e Prática. Lisboa: Rei dos Livros
- Costa, C. e Alves, G. (2011). Casos Práticos de Auditoria Financeira. Lisboa: Rei dos Livros
- IFAC, .. (2025). Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements . (Vol. I). New York: IAASB
Teaching Method
Comprehensive written examination for students failing continuous assessment covering all aspects of the programme.
Software used in class
Not applicable.
