6 ECTS; 3º Ano, 2º Semestre, 30,0 T + 30,0 PL , Cód. 963834.
There are no prerequisites formally defined.
However, it is important for students to have a good knowledge of accounting matters.
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: class participation, practical cases and one written test.
Final assessment: one written exam for those students who didn't obtain a minimum of 10/20.
- Baptista da Costa, C. (2017). Auditoria Financeira - Teoria e Prática. Lisboa: Rei dos Livros
- Correia Alves, G. e Baptista da Costa, C. (2011). Casos Práticos de Auditoria Financeira. Lisboa: Rei dos Livros
- Martins, I. e Morais, G. (2013). Auditoria Interna - FunÃ§Ã£o e Processo. (Vol. 1). Lisboa: Ãreas Editora
- IFAC, I. (2017). Handbook of International Auditing, Assurance and Ethics Pronouncements. (Vol. 1). New York: IAASB
Lectures and tutorials
Software used in class