6 ECTS; 3º Ano, 1º Semestre, 30,0 T + 30,0 PL
There are no prerequisites formally defined.
However, a good command of accounting practices would be helpful.
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.
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.
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.
- Correia Alves, G. e Baptista da Costa, C. (2011). Casos Práticos de Auditoria Financeira. Lisboa: Rei dos Livros
- Baptista da Costa, C. (2017). Auditoria Financeira - Teoria e Prática. Lisboa: Rei dos Livros
- IFAC, I. (2014). Handbook of International Auditing, Assurance and Ethics Pronouncements. New York: IFAC
Method of interaction
Comprehensive written examination for students failing continuous assessment covering all aspects of the programme.
Software used in class