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) Docente Responsável
(2) Docente que lecciona
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.
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.
Evaluation Methodology
Continuous assessment will be the average of 2 midterm tests and 1 additional individual written test (with a minimum of 7/20).
Students failing continuous assessment take a summative written exam covering all aspects of the programme.
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, .. (2021). 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.
