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MAcc  >  Accounting  >  Currículo  >  Advanced Auditing

Master in Accounting

Plano Curricular Accounting

Advanced Auditing (ADAUD)

UC Competência

Advanced Auditing(Gestão)

UC Execução

Advanced Auditing (2020/2021 - Semestre 1)


Grupo: Accounting > 2º Ciclo > Unidades Curriculares Obrigatórias

Período: 1 Ano, 1 Semestre


6.0 (para cálculo da média)


-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.


-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

Metodologia de avaliação

-Individual written test (50%), with a minimum mark (8 points)
-Working group, discussion and participation (50%)



Auditing and assurance services: an integrated approach

Arens A. A., Elder R. J., Beasley M. S. e Hogan, C. E.


16th edition., Prentice-Hall

Auditing: a business risk approach

Rittenberg, L. E., Johnstone, K. M. e Gramling, A.


11th edition, Cengage Learning South-Western.


Não existem referências bibliográficas secundárias.