Publication in the Diário da República: Despacho nº 13851/2011 - 14/10/2011
5 ECTS; 1º Ano, 2º Semestre, 41,0 TP , Cód. 300717.
Lecturer
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
Not applicable.
Objectives
At the end of the course students should be familiar with the activity in the public sector and its legal, regulatory and accounting framework. They should also be familiar with the financial statements of a not-for-profit business.
Program
1. Introduction
2. Public sector budget
3. Internal and external control
4. Study of official public accounting plans
5. Auditing standards for the public sector
6. Types and methods of public sector auditing
7. The main public sector audit institutions in Portugal.
Evaluation Methodology
Written test and group assignment;
Exam
Bibliography
- Alves, G. e Batista da Costa, C. (2011). Casos práticos de auditoria financeira. Lisboa: Rei dos Livros
- Batista da Costa, C. (2011). Auditoria Financeira - Teoria e Prática. Lisboa: Rei dos Livros
- Beasley, M. e Elder, R. e Arens, A. (2010). Auditing and assurance services - an integrated approach. NYC: Prentice Hall
Teaching Method
Lectures supported by case study analysis.
Software used in class
