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Ano Letivo: 2013/14

Auditoria e Análise Financeira

Prospective and Strategic Audit

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Publication in the Diário da República: Despacho nº 13851/2011 - 14/10/2011

3 ECTS; 2º Ano, 1º Semestre, 24,0 TP , Cód. 300720.

Lecturer

(1) Docente Responsável
(2) Docente que lecciona

Prerequisites
Not applicable.

Objectives
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.

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

Evaluation Methodology
Two tests worth 15% each.
Practical assignment worth 70%.
Exam.

Bibliography
- Marques de Almeida, J. (2005). Auditoria Previsional e Estratégica. Viseu: Vislis

Teaching Method
Lectures and case study analysis.

Software used in class

 

 

 


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