Class Financial Auditing II

The financial audit aims to give credibility to the financial information of companies, being a field of expertise in the scientific area of accounting.

Not applicable

1. Objective and general principles governing an audit of financial statements; 2. audit documentation; 3. audit mission; 4. planning; 5. Audit materiality; 6. Fair value measurements and disclosures; 7. audit reports; 8. Audit sampling; 9. Cash Cycle, Banks and Financial Investments; 10. Sales Cycle and Accounts Receivable; 11. Purchases and accounts payable; Inventories and cost of goods sold; 12. Tangible and intangible fixed assets - Depreciation and impairment; 13. equity; Other unpaid bills; Remuneration and personnel; 14. Audit completion.

The final work of the curricular unit will consist of the simulation of an audit so that students develop practical auditing skills.

Almeida, Bruno José Machado, Manual de Auditoria Financeira, Uma análise integrada baseada no risco, Escolar Editora, 2022 Arens, Alvin A., Randal J. Elder, Mark S. Beasley e Chris E. Hogan. Auditing and Assurance Services: An Integrated Approach. 18.ª ed., Global Edition. Pearson, 2023. Costa, Carlos Baptista da. Auditoria Financeira: Teoria & Prática. 13.ª ed., atualizada e aumentada. Rei dos Livros, 2023. Whittington, O. Ray, e Kurt Pany. Principles of Auditing & Other Assurance Services. 23.ª ed. McGraw-Hill, 2024. Costa, Carlos Baptista e Alves, Gabriel, Casos Práticos de Auditoria, 10ª Edição, Rei dos Livros (Livraria Almedina), 2019 Manual das Normas Internacionais de Auditoria, Ordem dos Revisores Oficiais de Contas, 2015, Parte I.