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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.
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Class from course
Class from course
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Degree | Semesters | ECTS
Degree | Semesters | ECTS
Bachelor | Semestral | 5
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Year | Nature | Language
Year | Nature | Language
3 | Mandatory | Português
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Code
Code
ULP292-2354
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Prerequisites and corequisites
Prerequisites and corequisites
Not applicable
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Professional Internship
Professional Internship
Não
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Syllabus
Syllabus
1. Background: Audit evolution, objectives, limitations, types and theories; The Financial Audit and the scope of intervention of the Auditors / Auditors. 2. Financial Auditing Standards. 3. Commitment and Activity Planning: planning, execution and issuance of the Auditor's Report. 4. Financial Audit Methods and Techniques: Audit procedures and tests, sampling techniques. 5. Evaluation of the Internal Control System. 6. Audit of the financial statement areas. 7. Audit Reports and Opinions.
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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.
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Teaching methodologies and assessment
Teaching methodologies and assessment
Problem-based learning.
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References
References
Baptista da Costa, C. (2017). ¿Auditoria Financeira ¿ Teoria & Prática¿. 11ª Edição, Rei dos Livros. Taborda, Daniel. (2015), Auditoria ¿ Revisão Legal das Contas e outras funções do Revisor Oficial de Contas, Edições Sílabo, 2.ª Edição. Estatuto do Revisor Oficial de Contas. Normas Técnicas da Ordem dos Revisores Oficiais de Contas. Recomendações Técnicas da Câmara dos Revisores Oficiais de Contas. Directrizes Contabilísticas. Comissão de Normalização Contabilística. GRAY, Iain e MANSON, Stuart. (2015), The Audit Process: Principles, Practice and Cases, Cengage Learning EMEA, 6.ª Edition. Arens, A.A., Elder, R.J. and Beasley, M.A. (2017). ¿Auditing and Assurance Services: An Intergrated Approach¿. 16th Edition, Pearson.
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Office Hours
Office Hours
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Mobility
Mobility
No
