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Ano Letivo: 2013/14

Mestrado em Auditoria e Análise Financeira

Audit Theory

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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: class participation, practical cases and written test.

A summative exam for the students who failed to meet the continuous assessment requirements.

- IAASB, I. (2011). Handbook of International Auditing, Assurance and Ethics Pronouncements. USA: IFAC
- Almeida, B. (2005). Auditoria e Sociedade - Diferença de Expectativas. Lisboa: Publisher Team
- SOX, P. (0). Public Company Accounting Oversight Board - SOX. Acedido em 18 de maio de 2012 em http:\pcaobus.org
- ROC, O. (0). Documentos sobre a profissão. Acedido em 18 de maio de 2012 em www.oroc.pt

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

Software used in class




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