Publication in the Diário da República: Despacho nº 13772/2014 - 12/11/2014
6 ECTS; 3º Ano, 2º Semestre, 30,0 T + 30,0 PL , Cód. 905632.
Lecturer
- Daniel Ferreira de Oliveira (1)(2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
There are no formal pre-requisites but a good command of Auditing I and Accounting matters would be helpful.
Objectives
At the end of the course the students should have obtained an overall understanding of the various phases of the audit work, including report to the stakeholders and the verification of tax compliance.
They should also be familiar wih the several accounting documents of an audit.
Program
1. AUDIT OF FINANCIAL STATEMENTS AND OTHER ACCOUNTING DOCUMENTS
2. ACCOUNTING ASPECTS TO BE CONSIDERED IN THE AUDIT OF FINANCIAL STATEMENTS AND OTHER ACCOUNTING DOCUMENTS
2.1. Sales, services rendered and other income and receivables
2.2. Provisions, contingent liabilities and contingent assets
2.3. Equity
3. AUDIT EVIDENCE
4. CONCLUSION OF THE AUDIT
5. AUDIT REPORT
6. INTERNAL AUDIT
Evaluation Methodology
Continuous assessment: practical work (30%) and two individual written tests (each test 35%).
The students failing continuous assessment take exam or resit.
Bibliography
- Baptista da Costa, C. e Correia Alves, G. (2011). Casos Práticos de Auditoria Financeira. Lisboa: Rei dos Livros
- Costa, C. (2023). Auditoria Financeira - Teoria e Prática. Lisboa: Rei dos Livros
- IFAC, I. (2021). Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements . (Vol. 1, 2 e 3). New York: IAASB
- Martins, I. e Morais, G. (2013). Auditoria Interna - Função e Processo. (Vol. 1). Lisboa: Áreas Editora
Teaching Method
Conventional lectures and practical lessons with the support of case studies.
Students must complete a practical assignment consisting of an audit simulation.
Software used in class
