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
There are no formally defined prerequisites.
However, it is important that the students have a good knowledge of accounting matters.
Students must obtain an overall understanding of the audit work and its technical, legal and personal terms.
Must also possess general knowledge about the steps of auditing: planning, execution and reporting of the audit results to the stakeholders.
Audit standards and audit profession
Commitment and planning of audit work
Proof of Audit
Audit of financial statements and other accountability documents
Completion of audit
Continuous assessment: class performance and 1 individual written test.
Final assessment: 1 written summative test.
- Batista da Costa, C. (2010). Auditoria Financeira - Teoria e Prática. Lisboa: Rei dos Livros
- Batista da Costa, C. e Alves, G. (2011). Casos práticos de auditoria financeira. Lisboa: Rei dos Livros
- IAASB, I. (2011). Handbook of International Auditing, Assurance and Ethics Pronouncements. USA: IFAC
Expository lectures, where he describes and exemplifies the application of fundamental principles.
Practical lessons, where you propose the resolution of practical cases.
Software used in class