Publication in the Diário da República: RCC 01/04/2011 [DR.7678/2011 26.05.2011]
5 ECTS; 3º Ano, 1º Semestre, 30,0 T + 30,0 PL
Lecturer
Prerequisites
There are no formally defined prerequisites.
However, it is important that the students have a good knowledge of accounting matters.
Objectives
At the end of the course students must obtain an overall understanding of the audit work and its technical, legal and personal terms.
They should also have a general knowledge about the steps of auditing: planning, execution and reporting of the audit results to the stakeholders.
Program
Introduction
Audit standards and audit profession
Commitment and planning of audit work
Internal control
Proof of Audit
Audit of financial statements and other accountability documents
Completion of audit
Audit Report
Evaluation Methodology
Continuous assessment: class performance and 1 individual written test.
Final assessment: 1 written summative test.
Bibliography
- Arens, A. e Beasley, M. e Elder, R. (2011). Auditing and Assurance Services: An Integrated Approach. (Vol. -). (pp. ---). -: Prentice Hall
- Costa, C. e Alves, G. (2011). Casos Práticos de Auditoria Financeira. Lisboa: Rei dos Livros
- Costa, C. (2010). Auditoria Financeira - Teoria e Prática. Lisboa: Rei dos Livros
Teaching Method
Lectures supported by case study analysis and practical classes.
Software used in class
Not applicable.
