-
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
Bachelor | Semestral | 5
-
Year | Nature | Language
Year | Nature | Language
3 | Mandatory | Português
-
Code
Code
ULP292-2354
-
Prerequisites and corequisites
Prerequisites and corequisites
Not applicable
-
Professional Internship
Professional Internship
Não
-
Syllabus
Syllabus
1. Background: Evolution, Objectives, Limitations and Theories of Auditing 2. Financial Auditing Standards 3. Audit Engagement, Planning and Organization of Audit Work 4. Evaluation of the Internal Control System 5. Methods and Techniques of Financial Auditing: Audit Procedures and Tests, Sampling Techniques 6. Audit of Financial Statement Areas 7. Audit Reports and Opinions
-
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 and assessment
Teaching methodologies and assessment
Problem-based learning.
-
References
References
Costa, C. B. (2023). Auditoria Financeira Teoria e Prática (13th ed.). Rei dos Livros. Taborda, D. (2021). Auditoria—Revisão Legal das Contas e Outras Funções do Revisor Oficial de Contas (3rd ed.). Edições Sílabo. Estatuto da Ordem dos Revisores de Contas (OROC) Guias de aplicação técnica da OROC IFAC. (2018). Manual das Normas Internacionais de Controlo de Qualidade, Auditoria, Revisão, Outros Trabalhos de Garantia de Fiabilidade e Serviços Relacionados (IFAC, Vol. 1, 2 e 3). Legislação e normas contabilísticas nacionais (SNC) Normas internacionais de Auditoria e contabilidade Legislação fiscal nacional
-
Office Hours
Office Hours
-
Mobility
Mobility
No
