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Auditing
Scholar Year: 2023/2024 - 1S
| Code: |
LCF20629 |
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Acronym: |
AUDIT |
| Scientific Fields: |
Contabilidade |
Courses
| Acronym |
Nº of students |
Study Plan |
Curricular year |
ECTS |
Contact hours |
Total Time |
| LCF |
59 |
Study Plan 2015 |
3º |
5,0 |
60 |
135,0 |
Teaching language
Portuguese
Intended learning outcomes (Knowledges, skills and competencies to be developed by the students)
Understand, interpret and develop an Audit work to the Financial Statements, through appropriate procedures and working methods.
Framing the role and responsibility of the audit and its professionals, in the organization and society.
Syllabus
1. The Audit
1.1. Framework, concept and objective
1.2. Historic evolution
1.3. Types of Audit
2. Legal Aspects of Audit Regulation
2.1. Issuing agencies
2.2. Auditing Standards
3. The Professional Organization
3.1. The exercise of the profession of Statutory Auditor
3.2. The overall planning of the audit work
3.3. Audit Procedures for Obtaining Proof
3.4. Types of Audit Tests
3.5. Materiality and risk of audit
3.6. Sampling techniques
3.7. Working Papers
3.8. The problem of fraud
4. Internal Control
4.1. Concepts, objectives and types of internal control
4.2. Internal Control Measures
4.3. Evaluation of the internal control system
5. Audit of the Financial Statements
5.1. The balance sheet accounts
5.2. The Results accounts
6. The Audit Reports and the Legal Certification of Accounts
6.1. The Audit Report
6.2. The Legal Certification of Accounts
Demonstration of the syllabus coherence with the UC intended learning outcomes
Theoretical classes: Use of the expository method to introduce the fundamental theoretical concepts and the participatory method for reflection and discussion on the contents.
Practical classes: Use of the expository / participatory method in the resolution of practical exercises.
Teaching methodologies
Assessment Type Distribution assessment with final exam Assessment Components
Demonstration of the teaching methodologies coherence with the curricular unit's intended learning outcomes
Continuous evaluation
The assessment of knowledge consists of:
• Presentation and discussion of a Group Work consisting of a Theoretical Theme and a Practical Case. The Work will have to be presented and discussed by all members of the group on a date to be set.
• Performing a written and individual test to be performed on a date to be set.
Final evaluation
There are three epochs of final evaluation:
Normal Season | 1st season (intended for students who did not opt for continuous assessment)
The evaluation of the normal time is constituted by:
• Final Exam (E)
Time of Resource | 2nd season (it is intended for students who did not or did not obtain an achievement in the normal time or in the continuous evaluation)
The evaluation system is the same as in the final evaluation of the Normal Season, where E is the examination grade of the resource period.
Special Season:
The evaluation system is the same as in the Appeal Time, where E is the Special Period exam grade.
Assessment methodologies and evidences
Continuous evaluation
Final Grade = 30% Group Work + 70% Test
If the final grade of the Test and the Group Work is less than 10 values, the student will have to make a final evaluation.
Final evaluation
Normal Season
Final Grade = 100% E
If the exam grade is lower than 10, there will be no approval.
Time of Appeal
Final Grade = 100% E (for Students coming from Final Exam) or 70% E + 30% Working Group (for Students coming from Continuous Assessment)
Special Season
Final Grade = 100% E
Bibliography
ALMEIDA, Bruno (2014): Manual de Auditoria Financeira, Uma análise integrada baseada no risco, Escolar Editora.
ARENS, Alvin A., ELDER, Randal J. e BEASLEY, Mark S., (2009), Auditing and Assurance Services – An Integrated Approach, 13ª Edição, Prentice Hall.
COSTA, Carlos Baptista da, (2017), Auditoria Financeira Teoria & Prática, 11ª edição (Atualizada e Aumentada), Lisboa, Editora Rei dos Livros.
COSTA, Carlos Baptista da e ALVES, Gabriel Correia, (2011), Casos Práticos de Auditoria Financeira, 6ª Edição, Lisboa, Editora Rei dos Livros.
Decreto Regulamentar nº 25/2009, de 14 de Setembro.
Instituto Português de Auditores Internos - www.ipai.pt
Manual das Normas Internacionais de Controlo de Qualidade, Auditoria, Revisão, Outros Trabalhos de Garantia de Fiabilidade e Serviços Relacionados – Parte 1. Edição 2015 – disponível em www.oroc.pt
Normas Internacionais de Auditoria (ISAs) do IFAC - CD do Manual do Revisor Oficial de Contas.
Ordem dos Revisores Oficiais de Contas - www.oroc.pt
Sistema de Normalização Contabilística (SNC): Decreto-Lei nº 158/2009, de 13 de Julho e respetivas alterações.
TABORDA, Daniel Martins Geraldo (2015), Auditoria - Revisão Legal das Contas e outras Funções do Revisor Oficial de Contas, 2ª Edição, Lisboa, Edições Sílabo.
The Institute of Internal Auditors - www.theiia.org
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