Publication in the Diário da República: RCC 21/12/2010 [DR. 4926/2011 21.03.2011]
5 ECTS; 3º Ano, 1º Semestre, 60,0 TP
Lecturer
- Daniel Ferreira de Oliveira
Prerequisites
There are no formal prerequisites.
However, a good knowledge of accounting is recommended.
Objectives
At the end of the term the students must gain an overall understanding of the audit work and its technical, legal and personal terms.
They should also have a general knowledge about the auditing stages: planning, developing and reporting the audit results to the stakeholders.
Program
1. Introduction
2. Audit standards and the auditor profession
3. Commissioning and planning for audit work
4. Internal control
5. Audit evidence
6. Audit of financial statements and other accountability documents
7. Audit completion
8. Audit Report
Evaluation Methodology
Continuous assessment: class attendance, practical assignement and an individual test.
Final summative exam for those students who didn't achieve the minimum standards for ongoing assessment.
Bibliography
- Alves, G. e Costa, C. (2011). Casos Práticos de Auditoria Financeira. Lisboa: Rei dos Livros
- Costa, C. (2010). Auditoria Financeira - Teoria e Prática. Lisboa: Rei dos Livros
- IAASB, I. (2011). Handbook of International Auditing, Assurance and Ethics Pronouncements. USA: IFAC
- Beasley, M. e Elder, R. e Arens, A. (2009). Auditing and Assurance Services: An Integrated Approach. Global Edition: Prentice Hall
Teaching Method
Lectures supported with case study analysis and resolution.
Software used in class
