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Presentation
Presentation
The financial audit aims to give credibility to the financial information of companies, being a field of expertise in the scientific area of accounting.
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Class from course
Class from course
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Degree | Semesters | ECTS
Degree | Semesters | ECTS
Bachelor | Semestral | 6
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Year | Nature | Language
Year | Nature | Language
3 | Mandatory | Português
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Code
Code
ULHT172-5099
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Prerequisites and corequisites
Prerequisites and corequisites
Not applicable
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Professional Internship
Professional Internship
Não
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Syllabus
Syllabus
1. Objective and general principles governing an audit of financial statements; 2. audit documentation; 3. audit mission; 4. planning; 5. Audit materiality; 6. Fair value measurements and disclosures; 7. audit reports; 8. Audit sampling; 9. Cash Cycle, Banks and Financial Investments; 10. Sales Cycle and Accounts Receivable; 11. Purchases and accounts payable; Inventories and cost of goods sold; 12. Tangible and intangible fixed assets - Depreciation and impairment; 13. equity; Other unpaid bills; Remuneration and personnel; 14. Audit completion.
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Objectives
Objectives
Obtain, by studying the auditing standards, the audit knowledge on the objectives, field work audit procedures and the issuance of audit reports. Apply, through practical examples, the methodology of financial audits, as well as the selection of statistical and non-statistical samples. Know how to apply audit tools to collect audit evidence and know the factors related to audit risk.
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Teaching methodologies and assessment
Teaching methodologies and assessment
The final work of the curricular unit will consist of the simulation of an audit so that students develop practical auditing skills.
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References
References
Arens, Alvin A.; Loebbecke, James K., Auditing an Integrated Approach, 16 Edition, Prentice-Hall International, 2020. Almeida, Bruno José Machado, Manual de Auditoria Financeira, Uma análise integrada baseada no risco, Escolar Editora, 2022 Costa, Carlos Baptista e Alves, Gabriel, Casos Práticos de Auditoria, 6ª Edição, Rei dos Livros (Livraria Almedina), 2019. Normas internacionais de auditoria ¿ IFAC (parcial), OROC, 2015.
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Office Hours
Office Hours
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Mobility
Mobility
No
