-
Presentation
Presentation
The aim is to provide students with knowledge of the fundamental concepts, methodologies and working procedures that form the basis for the study of the audit, namely its planning, the internal control system and the verification of the financial statements for the formulation of an opinion.
-
Class from course
Class from course
-
Degree | Semesters | ECTS
Degree | Semesters | ECTS
Master Degree | Semestral | 3
-
Year | Nature | Language
Year | Nature | Language
1 | Mandatory | Português
-
Code
Code
ULHT6233-17279
-
Prerequisites and corequisites
Prerequisites and corequisites
Not applicable
-
Professional Internship
Professional Internship
Não
-
Syllabus
Syllabus
1. Ethics and professional deontology. Risk involved in auditing. Audit plan. Materiality and risk. 2. Internal audit vs. external audit. Sampling in auditing. Audit and internal control cycles: Audit of the sales and receipts cycle; Audit of the purchases and payments cycle; Audit of the inventories cycle. 3. Fraud and how to prevent it. 4. Final audit report.
-
Objectives
Objectives
After successful completion of this unit, students should be able to understand the importance of auditing as a risk management tool, identify relevant legal, ethical and professional aspects that affect the responsibilities of auditors; design audit plans and apply appropriate audit procedures necessary to assess business risk and collect audit evidence through control tests and substantive tests, evaluate audit evidence as the basis for forming an audit opinion and prepare and communicate audit opinions.
-
Teaching methodologies
Teaching methodologies
Topics discussed with the students in the classroom.
-
References
References
Arens, A., Elder, R. Beasley M. (2025), Auditing and Assurance Services - An Integrated Approach, USA, 15 Edition, Pearson Prentice-Hall. Bruno José Machado, Manual de Auditoria Financeira, Uma análise integrada baseada no risco, Escolar Editora, 2022 Whittington, O., Pany, K. (2015), Principles of Auditing and Other Assurance Services, 19 Edition, McGrawHill. Normas de Auditoria do International Auditing Practices Committee (IAPC) do International Federation of Accountants (IFAC).
-
Assessment
Assessment
Português
A avaliação é contínua e é levada a cabo nos termos do Regulamento Geral de Avaliação da Universidade Lusófona. A avaliação é contínua e consiste na realização de um teste individual e de um trabalho de grupo. Os conteúdos programáticos a avaliar no teste respeitam às matérias lecionadas e disponibilizadas no moodle, sendo os trabalhos realizados com a matéria relativa aos ciclos de auditoria. A classificação final é ponderada em 50% para cada momento de avaliação. Os alunos que não obtenham aprovação poderão submeter-se a um exame na época de recurso. O exame versará toda a matéria lecionada, incluindo a parte dos ciclos de auditoria, objeto dos trabalhos de grupo..
English
Assessment is continuous and is carried out in accordance with the General Assessment Regulations of the Lusófona University. The assessment is continuous and consists of an individual test and a group work. The syllabus to be assessed in the test respects the subjects taught and made available on moodle, and the work will be carried out with the subjects related to the audit cycles. The final classification is weighted at 50% for each moment of assessment. Students who do not pass the test can take an exam during the appeal period. The exam will cover all the subjects taught, including the part related to the auditing cycles, which is the subject of the group work.
-
Mobility
Mobility
No
