Audit Theory


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, 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 em 18 de maio de 2012 em
- Morais, G. e Martins, I. (0). Public Company Accounting Oversight Board - SOX. Acedido em 18 de maio de 2012 em http:\

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

Software used in class