Audit II

Year
3

Academic year
2019-2020

Code
01015542

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, Audit.

Teaching Methods

Verbal methods, followed by practical problem solving.

Learning Outcomes

1. Understand specific international standards on auditing,

2. Apply auditing rules to private and public entities.

3. Solve practical cases related to public and privatefinancial audits, by applying auditing, accounting and legal rules.

Work Placement(s)

Syllabus

1.The auditor's responsibilities relating to fraud and error.

2.Audit sampling.

3. Related parties.

4. Using the work of an Expert.

5. Initial audit engagements, opening balances and comparative information.

6. Continuity in auditing.

7. Subsequent events.

8. Audit reports (public and private institutions).

9. Resolution of practical cases.

Head Lecturer(s)

António Carlos de Oliveira Samagaio

Assessment Methods

Assessment
Frequency: 100.0%

Bibliography

Alves, J .(2015). Princípios e Prática de Auditoria e Revisão de Contas. Lisboa, Portugal: Edições Sílabo.

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 contabilística, comercial e fiscal.

Normas internacionais de auditoria.