Objectivos

Licenciatura Bolonha em Finance

Licenciatura Bolonha em Gestão

Licenciatura Bolonha em Matemática Aplicada à Economia e à Gestão

Licenciatura Bolonha em Finanças

Licenciatura Bolonha em Economics

Licenciatura Bolonha em Management

This course seeks to give students an initial background in auditing and taxation. Part one, the course covers essential auditing topics such as audit risk, materiality, the process of conducting an audit, and the audit report preparation and interpretation. Professional ethics and auditor independence are also covered. In the second part, the course aims to present the structure of the Portuguese tax system, subsequently developing the theme of the most relevant taxes in the business activity. After completing this module, the student should be able to: 1) Understand the role of auditing and the factors determining the quality of its work 2) Assess how the concepts of risk, evidence, and materiality are interrelated 3) Identify the steps in the audit process 4) Prepare and interpret an audit report 5) Understand the Portuguese tax system 6) Understand the operation of corporate income tax and VAT in order to exercise adequate tax planning and compliance