Cursos / 1º Ciclo / Faculty of Economy and Business Management :: Economics
AUDITORIA - 2018/2019
3º curricular year
Semestralidade: 1st semester
Leading Teacher: Prof. Doutor António Anjos
Assistant Professor: Prof. Doutor António Anjos
Class type and School hours
Orientação Tutorial : 1 Horas
Teórico-prática : 2 Horas
Establish the interaction between the role of accounting and auditing in the financial reporting process and the accreditation.
Apprehend the basic concepts of financial audit and methodology.
Analyze and understand the audit process.
Provide students with the basic knowledge and tools necessary to carry out audits of accounts of commercial companies and other economic entities.
Allow students to meet and build planning an audit and its interconnection with the internal control system of the audited entity.
Knowing the methodology of implementation of an audit.
To enable students to analyze and extract audit findings.
Skills to be acquired
Ability to understand the processes of an audit work: organization; Planning; Programming, running tests; Analysis of results and elaboration of conclusions, recommendations and audit reports.
Exposition of elementary concepts and recommendation of complementary readings.
Presentation and resolution of concepts application exercises.
Carrying out group work.
1. Introduction and general aspects
1.1. The audit and its surroundings
1.2. The historical evolution of the audit
1.3. Concept, object, purpose and types of financial audit
1.4. Responsibility, ethics and deontology
1.5. Regulatory Framework
2. The audit process
2.1. Commitment to an audit
2.2. Planning an audit
2.3. Performing the audit and conclusions
2.4. Audit report
3. System of Internal Control: Administrative and accounting
3.1. Concept and objectives of internal control
3.2. Key elements of internal control
3.3. Limitations of internal control
3.4. Ratio of internal control with the audit
3.5. Study and evaluation of internal control
3.6. Audit in IT system environment
3.7. Control procedures
4. Proof of audit
4.1. Importance and proof of concept
4.2. General auditing procedures
4.3. Audit sample selection techniques
4.5.A of proof documentation
5. Audit of financial statements
5.1. Meaning and scope
5.2. Definition of substantiation and validation audit procedures
5.3. Audit procedures for different account classes
5.3.1. Net financial means
5.3.2. Purchases of goods and services and payables
5.3.3. inventories; Cost of Goods Sold and Consumed; and Changes in Inventories Production
5.3.4. Sales, service benefits and receivables
5.3.5. Non-financial investments
5.3.6. Financial investments
5.3.7. Accruals and deferrals
5.3.10. Spending on personnel
5.3.11. Other expenses and income
5.4. Audit reports
System of continuous assessment: assessment tests 2 and 1 proof of attendance at the end of the semester.
Frequency regime: proof of attendance at the end of the semester
Availability of books in e-learning platform of the University Lusiada
Use of teaching resources contained in the University Library on the topic of discipline to research by students.
Use the internal network to access the Internet to conduct research on the subject by the students.
|Author||COSTA, Carlos Baptista da|
|Title||Auditoria Financeira - Teoria e Prática|
|Editor||Rei dos Livros|
|Author||COSTA, Carlos Baptista da; ALVES, Gabriel Correia|
|Title||Casos Práticos de Auditoria Financeira|
|Editor||Rei dos Livros|
|Title||Sistema de Normalização Contabilistica|
|Author||Morais, Georgina ; Martins, Isabel|
|Title||Auditoria Interna - Função e Processo|