Auditoria

Gestão e Administração Bancária (Pós-Laboral)
6 ECTS; 3º Ano, 2º Semestre, 30,0 T + 30,0 P

Lecturer
- Daniel Ferreira de Oliveira

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

Objectives
Students must obtain an overall understanding of the audit work and its technical, legal and personal terms.
Must also possess general knowledge about the steps of auditing: planning, execution and reporting of the audit results to the stakeholders.

Program
Introduction
Audit standards and audit profession
Commitment and planning of audit work
Internal control
Proof of Audit
Audit of financial statements and other accountability documents
Completion of audit
Audit Report

Evaluation Methodology
Continuous assessment: class performance and 1 individual written test.
Final assessment: 1 written summative test.

Bibliography
- Alves, G. e Batista da Costa, C. (2011). Casos práticos de auditoria financeira. Lisboa: Rei dos Livros
- Batista da Costa, C. (2011). Auditoria Financeira - Teoria e Prática. Lisboa: Rei dos Livros
- IAASB, I. (2011). Handbook of International Auditing, Assurance and Ethics Pronouncements. USA: IFAC

Method of interaction
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.