Auditoria II

Auditoria e Fiscalidade
6 ECTS; 3º Ano, 2º Semestre, 30,0 T + 30,0 PL

Lecturer
- Edgar Ferreira Enes
- Carlos Fernando Calhau Trigacheiro

Prerequisites
There are no prerequisites formally defined.
However, it is important for students to have a good knowledge of accounting matters.

Objectives
At the end of the course the students should have obtained an overall understanding of the various phases of the audit work, including report to the stakeholders and the verification of tax compliance.
They should also be familiar wih the several accounting documents of an audit.

Program
1. Accounting aspects in the auditing process - Part II
2. Audit of financial statements and other accountability documents- other issues
3. Audit completion
4. The audit report

Evaluation Methodology
Continuous assessment: class participation, practical cases and one written test.
Final assessment: one written exam for those students who didn't obtain a minimum of 10/20.

Bibliography
- Martins, I. e Morais, G. (2013). Auditoria Interna - Função e Processo. (Vol. 1). Lisboa: Áreas Editora
- IFAC, I. (2016). Handbook of International Auditing, Assurance and Ethics Pronouncements. (Vol. 1). New York: IAASB
- Correia Alves, G. e Baptista da Costa, C. (2011). Casos Práticos de Auditoria Financeira. Lisboa: Rei dos Livros
- Baptista da Costa, C. (2010). Auditoria Financeira - Teoria e Prática. Lisboa: Rei dos Livros

Method of interaction
Lectures and tutorials

Software used in class