Auditoria e Fiscalidade
6 ECTS; 3º Ano, 1º Semestre, 30,0 T + 30,0 PL
There are no prerequisites formally defined.
However, it is important that the students have a good knowledge of accounting matters.
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 interim tests and 1 additional individual written test (with a minimum of 7 val).
Students not approved on continuous assessment make a written exam that covers the various components of the program.
- IFAC, I. (2016). Handbook of International Auditing, Assurance and Ethics Pronouncements. New York: IFAC
- Morais, G. (2013). Auditoria Interna - FunÃ§Ã£o e Processo. (Vol. 1). Lisboa: Ãreas Editora
- Correia Alves, G. e Baptista da Costa, C. (2011). Casos Práticos de Auditoria Financeira. Lisboa: Rei dos Livros
- Baptista da Costa, C. (2014). Auditoria Financeira - Teoria e Prática. Lisboa: Rei dos Livros
Method of interaction
Lectures, which describes and illustrates the application of fundamental principles. Practical classes, which aims to solve practical cases.
Software used in class