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Auditoria e Finanças

Financial Audit

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Publication in the Diário da República: Despacho n.º 10361/2016 - 17/08/2016

5 ECTS; 1º Ano, 1º Semestre, 30,0 TP , Cód. 39251.

Lecturer
- Daniel Ferreira de Oliveira (1)(2)

(1) Docente Responsável
(2) Docente que lecciona

Prerequisites
There are no formal prerequisites. Though a good knowledge of audit and accounting related issues would be helpful.

Objectives
This module aims to provide in-depth knowledge of national and international audit standards and audit procedures.

Program
1 - The role of Audit in society
2 - Audit of financial statements
3 - Ethics and good practices in audit
4 - Audit planning and responsibilities
5 - Audit evidence
6 - Audit sampling
7 - Internal control
8 - Audit completion
9 - Audit reports

Evaluation Methodology
Continuous assessment will be the simple average of 2 tests (with a minimum value of 7/20).
Comprehensive written examination for students failing the continuous assessment covering all aspects of the programme.

Bibliography
- Arens, A. e Elder, R. e Beasley, M. e Hogan, C. (2020). Auditing and assurance services. (Vol. 1). England: Pearson Education
- Batista da Costa, C. (2019). Auditoria Financeira - Teoria e prática . (Vol. 1). Lisboa: Rei dos Livros
- IFAC, .. (2021). Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements . (Vol. I). New York: IAASB
- Machado de Almeida, B. (2022). Auditoria Financeira - Uma análise integrada baseada no risco. (Vol. 1). Coimbra: Escolar Editora

Teaching Method
Lectures providing key concepts.
In-depth learning of international audit standards with in-class discussion.

Software used in class

 

 

 


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