Publication in the Diário da República: Despacho nº 13851/2011 - 14/10/2011
5 ECTS; 1º Ano, 2º Semestre, 41,0 TP
Lecturer
Prerequisites
Not applicable.
Objectives
On completion of the course the students should have developed skills to understand the audit work in general (for different audit types)and the technical, personal and legal requirements for the profession.
Program
Object and purpose of financial auditing;
Financial statements;
Audit appointment;
Audit planning;
Audit evidence: general and particular aspects;
Different cycles of audit evidence;
Audit completion;
Reports from auditors and supervisory bodies.
Evaluation Methodology
Mid-term test and group assignment.
Exam.
Bibliography
- Beasley, M. e Elder, R. e Arens, A. (2010). Auditing and assurance services - an integrated approach. NYC: Prentice Hall
- Almeida, B. (2005). Diferenças de expectativas em auditoria. Lisboa: Publisher Team
- 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
Teaching Method
Lectures and practical cases.
Software used in class
