Auditoria Financeira

Mestrado em Auditoria e Análise Financeira
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.

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

Method of interaction
Lectures and practical cases.

Software used in class