Audit II

Year
3

Academic year
2024-2025

Code
01019802

Subject Area
Management and Administration

Language of Instruction
Portuguese

Mode of Delivery
Face-to-face

Duration
SEMESTRIAL

ECTS Credits
4.0

Type
Compulsory

Level
1st Cycle Studies

Recommended Prerequisites

Financial Accouting, Auditing.

Teaching Methods

The Curricular Unit is theoretical-practical in nature. The first part provides bases, concepts and terminology and is eminently theoretical.

The second and third parts combine the theoretical aspects with the practical component, being students motivated to discuss and solve cases and questions with a strong adherence to common situations in real work context. It also seeks to enhance the fact that auditing is a curricular unit that uses and aggregates knowledge obtained in other curricular units, all of which are fundamental in the audit activity.

Learning Outcomes

Provide knowledge about the activity, the audit process and the procedures to be developed by the auditors. Allow students to understand auditing in the context of financial information, knowledge of the entity and its internal control system, including the tests and procedures to be developed as a way of obtaining audit evidence.

Work Placement(s)

Syllabus

1. The importance of internal control in organizations

2. Audit of the main cycles of the financial statements

3. Completing an audit (assessing continuity, subsequent events, peer-review)

4. Resolution of practical exampless.

Head Lecturer(s)

Bruno José Machado de Almeida

Assessment Methods

Assessment
Frequency: 100.0%

Bibliography

Almeida, B., 2019, Manual de Auditoria Financeira – uma análise integrada baseada no risco, 3ª edição, Escolar Editora.

Arens, A., Beasley, M. et al., 2016, Auditing and assurance services: an integrated approach, 16th, Prentice Hall.

Johnstone, K. Gramling, A., et al., 2018, Auditing: A Business Risk Approach, 11th ed. South-Western

Whittington, O., Pany, K., 2018, Principles of Auditing & Other Assurance Services, 21th, McGrawHill

Almeida, B., 2005, Auditoria e sociedade – Diferenças de expectativas, Publisher Team.

Valderrama, J., 2008, Teoria e prática de la auditoria I, Ediciones Pirâmide.

Valderrama, J., 2008, Teoria e prática de la auditoria II, Ediciones Pirâmide.