Audit I

Year
3

Academic year
2019-2020

Code
01015451

Subject Area
Management and Administration

Language of Instruction
Portuguese

Mode of Delivery
Face-to-face

Duration
SEMESTRIAL

ECTS Credits
6.0

Type
Compulsory

Level
1st Cycle Studies

Recommended Prerequisites

Financial Accounting.

Teaching Methods

Verbal methods, followed by practical problem solving.

Learning Outcomes

1. Provide general knowledge on accountancy and financial aspects of public institutions and private corporations.

2. Understand the role of auditing, in particular its characteristics, rules, procedures and reports.

3. Acquire skills related to the audit profession.

Work Placement(s)

Syllabus

1. Definition, objectives and types of auditing.

2. The role of auditing in the public sector - Court of Auditors.

3. Corporate law, legal auditing and certified public accountants.

4. Legal auditing reports.

5. Audit Standards.

6. Audit Planning.

7. Resolution of practical cases.

Head Lecturer(s)

António Carlos de Oliveira Samagaio

Assessment Methods

Assessment
Frequency: 100.0%

Bibliography

Costa C. B.(2010). Auditoria Financeira - Teoria e Prática, 9.ª Edição. Lisboa, Portugal: Rei dos Livros.

Taborda, D. (2015). Auditoria – Revisão Legal das Contas e Outras Funções do Revisor Oficial de Contas, 2ª Edição – Revista e reformulada de acordo com as normas internacionais de auditoria. Lisboa, Portugal: Edições Sílabo.

Legislação relativa ao Tribunal de Contas, à profissão de revisor oficial de contas, contabilística, comercial e fiscal.

Normas de auditoria nacionais e internacionais.