Publication in the Diário da República: RCC 21/12/2010 [DR. 4926/2011 21.03.2011]
5 ECTS; 3º Ano, 1º Semestre, 60,0 TP , Cód. 9480304.
Lecturer
- Daniel Ferreira de Oliveira (2)
- Edgar Ferreira Enes (2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
Has no formally defined prerequisites.
However, it is important that students have a good field of accounting matters.
Objectives
At the end of the term the students must gain an overall understanding of the audit work and its technical, legal and personal terms.
They should also have a general knowledge about the auditing stages: planning, developing and reporting the audit results to the stakeholders.
Program
1. Introduction
2. Audit standards and the auditor profession
3. Commissioning and planning for audit work
4. Internal control
5. Audit evidence
6. Audit of financial statements and other accountability documents
7. Audit completion
8. Audit Report
Evaluation Methodology
The evaluation is continuous, whereas participation in lessons and in practical cases and written evidence supplementary individual.
Students not approved in ongoing assessment make a written exam, which covers the various components of the program.
Bibliography
- Alves, G. e Costa, C. (2011). Casos Práticos de Auditoria Financeira. Lisboa: Rei dos Livros
- Arens, A. e Elder, R. e Beasley, M. (2012). Auditing and Assurance Services: An Integrated Approach. Global Edition: Prentice Hall
- Costa, C. (2010). Auditoria Financeira - Teoria e Prática. Lisboa: Rei dos Livros
- IAASB, I. (2012). Handbook of International Auditing, Assurance and Ethics Pronouncements. USA: IFAC
Teaching Method
Expository lectures, where he describes and exemplifies the application of fundamental principles.
Practical lessons, where you propose the resolution of practical cases.
Software used in class
Not applicable.
