Publication in the Diário da República: Despacho nº 3393/2016 - 04/03/2016
4 ECTS; 3º Ano, 2º Semestre, 45,0 TP
- Daniel Ferreira de Oliveira
There are no formal prerequisites.
Though a good knowledge of accounting related issues would be helpful.
An overview of audit practices and its technical, personal and legal framework.
The several stages of the auditing process including planning, execution, and communication of results to third-parties.
Audit standards and the auditors profession.
Audit planning and responsibilities
Financial statement audit
Audit completion report
Continuous assessment: class participation (10%) and two written tests (90%) (weighted average of 50% each).
Students who did not meet the continuous assessment criteria are eligible for a written exam.
- Batista, C. (2023). Auditoria Financeira - Teoria e Prática. Lisboa: Rei dos livros
- Batista, C. e Alves, G. (2011). Casos Práticos de Auditoria Financeira. Lisboa: Rei dos livros
- Hogan, C. e Arens, A. e Elder, R. e Beasley, M. (2019). Auditing and Assurance Services - an integrated approach. NY: Pearson
Conventional lectures and expository lessons.
Theoretical/practical sessions including case study discussions.
Software used in class