| Code |
14059
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| Year |
1
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| Semester |
S1
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| ECTS Credits |
6
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| Workload |
OT(15H)/TP(30H)
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| Scientific area |
Accounting
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Entry requirements |
Wiwhout Pre-requisits
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Mode of delivery |
Face-to-face
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Learning outcomes |
To teach the fundamental concepts of auditing, the legal action of Auditors/"Revisores de Contas" and auditors' work processes.
Understand the need and role of auditors for the credibility of financial statements.
Ability to organize and interpret a full set of financial statements required for accountability.
Identify the audit objectives and describe the risk of Audit and the development stages of the work of the Auditor.
Ability to draw up a memorandum of audit planning.
Knowledge of valuation criteria, measures of internal control and audit procedures apply in different areas of the financial statements.
Ability to prepare audit work programs in each of the different areas of the financial statements and discuss the materiality and relevance of financial statements in the reports.
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Syllabus |
1. THE PROFESSION OF AUDITOR / CPA
2. OBJECTIVES AND RESPONSIBILITIES OF AUDITORS
3. AUDIT AND EVIDENCE
4. PLANNING OF AUDIT WORK
5. INTERNAL CONTROL
6. REVIEW AND CONCLUSION OF AUDIT
7. REPORTING
8. VALIDATION OF BALANCES OF THE FINANCIAL STATEMENTS
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Main Bibliography |
Slides in PDF, legislation and Directives of Audit Review provided by teacher.
- Manual do Revisor Oficial de Contas (CD); Ordem dos Revisores Oficiais de Contas.
- COSTA, Carlos Baptista da; Auditoria Financeira; Editora Rei dos Livros.
- ARENS, ELDER e BEASLEY; Auditing and Assurance Services – An Integrated Approach; Prentice Hall International Editions; Distribuição Dinternal.
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Teaching Methodologies and Assessment Criteria |
Classes will be theoretical and practical. As a general rule, students organized in working groups will have to present the theoretical concepts of the subject proposed for the class. The presentations will be discussed by all students and corrected by the teacher. There will be practical examples and the resolution of practical cases.
The evaluation of this UC will take into account the presentation of the proposed forms, the frequency of classes and discussion of the questions presented, the realization and presentation of a work, and the realization of a frequency test.
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Language |
Portuguese. Tutorial support is available in English.
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