Auditing (1 º Sem 2012/2013)
Objectives
To understand the nature and purpose of auditing and the role of the auditor.
To understand the importance of the internal control systems in enterprises and the basic principles to be followed.
To fully learn the different auditing stages and the most appropriate procedures for obtaining the required means of evidence for sustaining the Auditor?s opinion.
To provide the tools for the planning, undertaking and reporting of an audit.
To identify and critically review the legal and ethical framework surrounding auditing in Portugal and in the world.
To understand the importance of the internal control systems in enterprises and the basic principles to be followed.
To fully learn the different auditing stages and the most appropriate procedures for obtaining the required means of evidence for sustaining the Auditor?s opinion.
To provide the tools for the planning, undertaking and reporting of an audit.
To identify and critically review the legal and ethical framework surrounding auditing in Portugal and in the world.