Auditing
Keywords |
Classification |
Keyword |
OFICIAL |
Management Studies |
Instance: 2022/2023 - 1S
Cycles of Study/Courses
Teaching language
Portuguese
Objectives
- Familiarize students withthe conceptual and standards framework of an audit and, in particular, its methodologies and working procedures
- When applicable, provide a first contact with real documents and reports used by the statutory auditor in his work;
- To present the most relevant Portuguese corporate law to the activity of the statutory auditor.
Learning outcomes and competences
The syllabus of this course, represent predominantly usual areas of professional practice in the business /corporate world. Thus, the students should be familiar with the legal and professional framework of the audit function and, in particular, with the whole process and methodology of an audit, from planning to the final report.
Working method
Presencial
Program
- Introduction and framework
- Audit planning and Audit Risk Assessment
- Internal Control and its role on auditing
- Tools (techniques and procedures) used in gathering
- audit evidence
- Audit of Financial Statements
- Auditor’s reports
- Portuguese corporate law (main related legal aspects)
Mandatory literature
Almeida, Bruno José Machado de;
Manual de auditoria financeira. ISBN: 978-972-592-427-3
Complementary Bibliography
Carlos Baptista da Costa e Gabriel Correia Alves; Contabilidade Financeira, 8ª ed., Rei dos Livros, 2013. ISBN: 9789898305459
Inácio, Helena Coelho;
Controlo interno. ISBN: 978-972-592-454-9
Teaching methods and learning activities
- Exhibition of the main theoretical and normative aspects of the audit
- Analysis and resolution of some practical exercises
- Use of case studies, when applicable
Evaluation Type
Distributed evaluation without final exam
Assessment Components
Designation |
Weight (%) |
Teste |
100,00 |
Total: |
100,00 |
Amount of time allocated to each course unit
Designation |
Time (hours) |
Estudo autónomo |
42,00 |
Frequência das aulas |
39,00 |
Total: |
81,00 |
Eligibility for exams
Final Exam: Obtaining a grade of 10 or higher.
Distributed evaluation: Two partial tests (50% + 50%); Obtaining an average of 10 or more; The students must obtain, in both tests, a minimum grade of 6 values (without rounding).
The first test does not bind the students to the option for the distributed evaluation; There is no compulsory attendance of classes.Calculation formula of final grade
50% x First test + 50% x second test (minimum rating of 6 values in both tests).