Accounting and Auditing in the Public Sector

Master's degree in Auditing and Financial Analysis, Publication in the Diário da República - Despacho nº 13851/2011 - 14/10/2011

5 ECTS; 1º Ano, 2º Semestre, 41,0 TP


Not applicable.

At the end of the course students should: understand the activity developed by the public sector and understand its legal, regulatory and accounting framework.
Enable students to understand the financial statements of a business organization.

1. Introduction
2. Public sector budget
3. Internal and external control
4. Study of official public accounting plans
5. Auditing standards for the public sector
6. Types and methods of public sector auditing
7. The main public sector audit institutions in Portugal.

Evaluation Methodology
Attending classes Resolution of practical cases ?On going? assessment (by frequency).
Exams(attending exams)

- Arens, A. e Elder, R. e Beasley, M. (2012). Auditing and assurance services - an integrated approach. NYC: Prentice Hall
- Batista da Costa, C. (2014). Auditoria Financeira - Teoria e Prática. Lisboa: Rei dos Livros
- Batista da Costa, C. e Alves, G. (2011). Casos práticos de auditoria financeira. Lisboa: Rei dos Livros

Method of interaction
Lectures and study of real cases

Software used in class
Not applicable.