Auditoria das Entidades Públicas
Gestão e Administração de Serviços de Saúde
5 ECTS; 3º Ano, 1º Semestre, 60,0 TP
- Daniel Ferreira de Oliveira
Has no formally defined prerequisites.
However, it is important that students have a good field of accounting matters.
At the end of the term the students must gain an overall understanding of the audit work and its technical, legal and personal terms.
They should also have a general knowledge about the auditing stages: planning, developing and reporting the audit results to the stakeholders.
2. Audit standards and the auditor profession
3. Commissioning and planning for audit work
4. Internal control
5. Audit evidence
6. Audit of financial statements and other accountability documents
7. Audit completion
8. Audit Report
The evaluation is continuous, considering the resolution of practical cases and two individual projects (weighting 50% each)
Students not approved in ongoing assessment make a written exam, which covers the various components of the program.
- Arens, A. e Elder, R. e Beasley, M. (2011). Auditing and Assurance Services: An Integrated Approach. Global Edition: Pearson Education Limited
- IFAC, .. (2014). Handbook of International Auditing, Assurance and Ethics Pronouncements. USA: IFAC
- Costa, C. e Alves, G. (2011). Casos Práticos de Auditoria Financeira. Lisboa: Rei dos Livros
- Costa, C. (2017). Auditoria Financeira - Teoria e Prática. Lisboa: Rei dos Livros
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