Financial Auditing

Master's degree in Auditing and Financial Analysis
5 ECTS; 1º Ano, 2º Semestre, 41,0 TP


Not applicable.

On completion of the course the students should have developed skills to understand the audit work in general (for different audit types)and the technical, personal and legal requirements for the profession.

Object and purpose of financial auditing;
Financial statements;
Audit appointment;
Audit planning;
Audit evidence: general and particular aspects;
Different cycles of audit evidence;
Audit completion;
Reports from auditors and supervisory bodies.

Evaluation Methodology
Mid-term test and group assignment.

- Beasley, M. e Elder, R. e Arens, A. (2012). Auditing and assurance services - an integrated approach. NYC: Prentice Hall
- Machado de Almeida, B. (2014). Auditoria Financeira - Uma análise integrada baseada no risco. (Vol. 1). Coimbra: Escolar Editora
- Batista da Costa, C. e Alves, G. (2011). Casos práticos de auditoria financeira. Lisboa: Rei dos Livros
- IFAC, I. (2014). Handbook of International Auditing, Assurance and Ethics Pronouncements. New York: IAASB

Method of interaction
Lectures and practical cases.

Software used in class