Publication in the Diário da República: Despacho nº 13772/2014 - 12/11/2014
6 ECTS; 3º Ano, 2º Semestre, 30,0 T + 30,0 PL , Cód. 905632.
There are no formal pre-requisites but a good command of Auditing I and Accounting matters would be helpful.
At the end of the course the students should have obtained an overall understanding of the various phases of the audit work, including report to the stakeholders and the verification of tax compliance.
They should also be familiar wih the several accounting documents of an audit.
1. Accounting aspects in the auditing process - Part II
2. Audit of financial statements and other accountability documents- other issues
3. Audit completion
4. The audit report
Continuous assessment: practical assignment (30%) and individual written test (70%) with a minimum of 8/20.
The students failing continuous assessment take exam or resit.
- Costa, C. (2023). Auditoria Financeira - Teoria e Prática. Lisboa: Rei dos Livros
- Baptista da Costa, C. e Correia Alves, G. (2011). Casos Práticos de Auditoria Financeira. Lisboa: Rei dos Livros
- Martins, I. e Morais, G. (2013). Auditoria Interna - Função e Processo. (Vol. 1). Lisboa: Áreas Editora
- IFAC, I. (2021). Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements . (Vol. 1, 2 e 3). New York: IAASB
Conventional lectures and practical lessons with the support of case studies.
Students must complete a practical assignment consisting of an audit simulation.
Software used in class