Auditing

Recommended Prerequisites

Financial Accounting, Financial Math, Management Accounting, Management Control and a Tax Course.

Teaching Methods

The students will have real case studies to see in practice how the audit works. The general assessment regime will be applied in this course. In addition, students must develop some research in Auditing and practical work in field, within a firm.

Learning Outcomes

This course emphasizes the philosophy and environment of the auditing profession. Attention is given to the nature and purpose of auditing, auditing standards, professional conduct, auditor legal liability and the approach followed in performing audits of financial statements

Work Placement(s)

No

Syllabus

The main subjects of this course are as follows: internal control, auditing plan, auditing risk, auditing programs, sampling and working papers. By last, the main approach will be the different auditing tests, namely, the internal control tests and the transaction tests.

Head Lecturer(s)

José Manuel Bernardo Vaz Ferreira

Assessment Methods

Assessment
Research work: 35.0%
Exam: 65.0%

Bibliography

ALMEIDA, Rui M. P., SNC Explicado, ATF – Edições Técnicas, 2009;

.BOYNTON, William C., Raymond N. Johnson, Walter G. Kell, Modern Auditing, 7^th ed., New York, John Wiley & Sons, 2001. [BP 657 BOY];

.COSTA, Carlos Batista da, Auditoria Financeira, Teoriae Prática, Editora Rei dos Livros, 2010;

.FERREIRA, José Vaz, Auditoria e Revisão de Contas,2 vols., Coimbra, FEUC, 2008. [BP 657 FER];

.RODRIGUES, João, Sistema de Normalização Contabilística Explicado, Porto Editora, 2009;

.WHITTINGTON, O.Ray; Kurt Pany, Principles of Auditing, 11th ed., Chicago, Irwin, 1995. [BP 657 WHI]