Teoria da Auditoria

Mestrado em Auditoria e Análise Financeira
5 ECTS; 1º Ano, 1º Semestre, 41,0 TP


There are no formal prerequisites.
However, it is recommended that the students have basic foundations of auditing.

On completion of this course the students should be familiar with the aspects related with the evolution of auditing across time and the way it has been meeting the demands of the organisational dynamics. They should also be familiar with the legal framework of the profession.

1. Main theoretical and philosophical aspects related to auditing
2. The historical evolution of auditing processes
3. Auditing standards
4. Corporate governance
5. The auditor's profession
6. The independence of auditors
7. The responsibilities of auditors
8. Professional ethics
9. Current and future trends in auditing

Evaluation Methodology
Continuous assessment , considering the preparation and submission of reading chip reference articles , preparation of a case study , and a written exam .

Students not approved for continuous assessment make a written examination

- IAASB, I. (2005). Auditoria e Sociedade - Diferença de Expectativas. Lisboa: Publisher Team
- ROC, O. (2011). Handbook of International Auditing, Assurance and Ethics Pronouncements. USA: IFAC
- SOX, P. (0). Documentos sobre a profissão.Acedido em18 de maio de 2012 em www.oroc.pt
- Morais, G. e Martins, I. (0). Public Company Accounting Oversight Board - SOX.Acedido em18 de maio de 2012 em http:\pcaobus.org

Method of interaction
Lectures and practical sessions supported by case study analysis, presentations and debates.

Software used in class