-
Presentation
Presentation
This curricular unit is a scientific branch of accounting whose mission is to give credibility to financial information, so that those involved in the capital and financial market, as well as other users of financial information, can support their decisions of a financial nature and not financial.
-
Class from course
Class from course
-
Degree | Semesters | ECTS
Degree | Semesters | ECTS
Bachelor | Semestral | 6
-
Year | Nature | Language
Year | Nature | Language
2 | Mandatory | Português
-
Code
Code
ULHT172-5095
-
Prerequisites and corequisites
Prerequisites and corequisites
Not applicable
-
Professional Internship
Professional Internship
Não
-
Syllabus
Syllabus
1. Introduction and basic concepts; 2. Audit evidence; 3. Auditing standards and professional activity; 4. Financial reporting; 5. Audit reports; 6. Audit methodology; 7. Audit planning and documentation; 8. Internal control; 9. Evidence of audit and audit adjustments.
-
Objectives
Objectives
1.Understand and understand the importance and role of auditing in organizations. 2.Provide students with essential knowledge regarding the procedures that are developed in auditing for the issuance of legal certification of accounts, emphasizing the work developed at the planning level. 3.Prepare the risk analysis, as well as validate the final balances.
-
Teaching methodologies and assessment
Teaching methodologies and assessment
The implications of digital transformation in auditing will be discussed in class, as well as the realisation of seminars.
-
References
References
Arens, A., Elder, R. Beasley M. (2018), Auditing and Assurance Services - An Integrated Approach, USA, 15 Edition, Pearson Prentice-Hall. Almeida, Bruno José Machado (2019). Manual de Auditoria Financeira , Uma análise integrada baseada no risco, Escolar Editora.
-
Office Hours
Office Hours
-
Mobility
Mobility
No
