Advanced Auditing (ADAUD)

Área

AC Gestão > UC Mestrados

Activa nos planos curriculares

Accounting > Accounting > 2º Ciclo > Unidades Curriculares Obrigatórias > Advanced Auditing

Nível

2º Ciclo (M)

Tipo

Estruturante

Regime

Semestral

Carga Horária

Aula Teórica (T): 0.0 h/semana

Aula TeoricoPrática (TP): 3.0 h/semana

Trabalho Autónomo: 129.0 h/semestre

Créditos ECTS: 6.0

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

Metodologia de avaliação

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

Bibliografia

Principal