Auditing
0
2018-2019
02016895
Management
Portuguese
B-learning
6.0
Elective
2nd Cycle Studies - Mestrado
Recommended Prerequisites
Not applicable.
Teaching Methods
Discussion of real practical cases of the auditor profession.
Learning Outcomes
The learning goal is to understand, in a practical way, for each functional area of the firm, the following:
- To review the actual accounting system and confirm its application;
- To teach the different technics related with the internal control system;
- To develop the control procedures and the substantive tests;
- To conclude whether or not, the financial statements represent the appropriate financial position and the operations results.
Work Placement(s)
NoSyllabus
i. The auditing environment: professional ethics, quality control and regulation
ii. Detection risk and the design of substantive tests
iii. Reporting and audited financial statements. other services and reports
iv. Audit planning: audit objectives, evidence and working papers. materiality, risk and
preliminary audit strategies,
v. Accepting the engagement and planning the audit
vi. Understanding the internal control structure. tests of controls/assessing control risk
vii. Auditing the transaction cycles
Head Lecturer(s)
José Manuel Bernardo Vaz Ferreira
Assessment Methods
Continuous
Research work: 35.0%
Exam: 65.0%
Final
Exam: 100.0%
Bibliography
ALMEIDA, Rui M. P., SNC Explicado, ATF – Edições Técnicas, 2009;
BOYNTON, William C., Raymond N. Johnson, Walter G. Kell, Modern Auditing, 7th ed., New York, John Wiley & Sons, 2001.
COSTA, Carlos Batista da, Auditoria Financeira, Teoria e Prática, Editora Rei dos Livros, 2008;
FERREIRA, José Vaz, Auditoria e Revisão de Contas, 2 vols., Coimbra, FEUC, 2008.
RODRIGUES, João, Sistema de Normalização Contabilística Explicado, Porto Editora, 2009;
WHITTINGTON, O. Ray; Kurt Pany, Principles of Auditing, 11th ed., Chicago, Irwin, 1995.