Prospective and Strategic Audit


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

3 ECTS; 2º Ano, 1º Semestre, 24,0 TP


Not applicable.

At the end of the course students should have acquired the concepts and technical terminology on prospective financial information and business strategy as well as the theoretical foundations for understanding and preparing prospective financial statements.

Strategy and Continuity
Concept and framework of prospective audit
The preparation of prospective financial information
Prospective audit procedures
Strategic audit.

Evaluation Methodology
One test

- Almeida, J. (2000). Auditoria Previsional e Estratégica. Lisboa: Vislis Editores
- Freire, A. (2005). Estratégia. Lisboa: Editorial Verbo
(2014). Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements. USA: International Federation of Accountants

Method of interaction
Lectures and case study analysis.

Software used in class
Not applicable