Publication in the Diário da República: Despacho nº 13851/2011 - 14/10/2011
5 ECTS; 1º Ano, 2º Semestre, 41,0 TP , Cód. 300717.
Lecturer
- Daniel Ferreira de Oliveira (2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
Not applicable.
Objectives
At the end of the course students should: understand the activity developed by the public sector and understand its legal, regulatory and accounting framework.
Enable students to understand the financial statements of a business organization.
Program
1. Introduction
2. Public sector budget
3. Internal and external control
4. Study of official public accounting plans
5. Auditing standards for the public sector
6. Types and methods of public sector auditing
7. The main public sector audit institutions in Portugal.
Evaluation Methodology
Attending classes Resolution of practical cases On going assessment (by frequency).
Exams(attending exams)
Bibliography
- Arens, A. e Elder, R. e Beasley, M. (2012). Auditing and assurance services - an integrated approach. NYC: Prentice Hall
- Batista da Costa, C. e Alves, G. (2011). Casos práticos de auditoria financeira. Lisboa: Rei dos Livros
- Batista da Costa, C. (2014). Auditoria Financeira - Teoria e Prática. Lisboa: Rei dos Livros
Teaching Method
Lectures and study of real cases
Software used in class
Not applicable.
