Currículo
Advanced Auditing ADAUD
Contextos
Groupo: Accounting > 2º Ciclo > Parte Escolar > Unidades Curriculares Obrigatórias
ECTS
6.0 (para cálculo da média)
Objectivos
-Understand the concept of Financial Audit and the role of the auditor; -Know the auditor?s legal liability under Society and Security Law, as well be familiar with Code of Professional Conduct; -Understand how to develop and analyze audit evidence to substantiate the auditor's opinion; -Understand the basic financial statement auditing process and the phases in which an audit is carried out; -Know the types of financial statement audit reports.
Programa
-Introduction to financial statements auditing and professional regulation -Auditing concepts: materiality, risk assessment and audit evidence -Client acceptance and audit planning -Business knowledge and risk assessment of material misstatements -Auditing internal control -Auditing key business process -Reports on Audit Financial Statements
Método de Avaliação
-Individual written test (50%), with a minimum mark (8 points) -Working group, discussion and participation (50%)
Carga Horária
Carga Horária de Contacto -
Trabalho Autónomo - 129.0
Carga Total -
Bibliografia
Principal
- Auditing: a business risk approach: Rittenberg, L. E., Johnstone, K. M. e Gramling, A. 2019 11th edition, Cengage Learning South-Western.
- Auditing and assurance services: an integrated approach: Arens A. A., Elder R. J., Beasley M. S. e Hogan, C. E. 2016 16th edition., Prentice-Hall