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
- Daniel Ferreira de Oliveira (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 - Non-Financial Investments
9 - Financial Investments and Investment Property
10 - Financial Liabilities
11 - Equity
12 - Audit completion
13 - Audit reports
Evaluation Methodology
Continuous assessment will be the simple average of 2 tests (with a minimum value of 7/20).
Comprehensive written examination for students failing the continuous assessment covering all aspects of the programme.
Bibliography
- Batista da Costa, C. (2019). Auditoria Financeira - Teoria e prática . (Vol. 1). Lisboa: Rei dos Livros
- Hogan, C. e Beasley, M. e Elder, R. e Arens, A. (2023). Auditing and assurance services. (Vol. 1). England: Pearson Education
- IFAC, .. (2022). Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements . (Vol. I). New York: IAASB
- Machado de Almeida, B. (2022). 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
