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ISLA IPGT 2354

Audit

Business Management
  • ApresentaçãoPresentation
    The Audit curricular unit focuses on the Financial Statements' Audit process and in the internal control. Its contents are of fundamental importance for the Management of organizations, given the need they have to promote internal controls based on a risk assessment, aligned with the strategy and the fulfillment of objectives, the growing compliance needs and the production of financial statements free from material misstatements.
  • ProgramaProgramme
    1  Introduction – objectives of the financial audit and the auditing profession / Statutory Auditor (ROC) 2  Understanding the Entity and assessment of inherent risk 3  Audit Planning 4  Materiality 5  Audit Risk 6  Internal Control 7  Working Papers / Audit Evidence 8  Audit Evidence – financial statement assertions 9  Audit Reports 10  Analysis of the main cycles (internal control and substantive procedures): a) Cash and Treasury Cycle; b) Purchases and Payments Cycle; c) Sales and Receipts Cycle; d) Payroll Cycle; e) Tangible and Intangible Fixed Assets Cycle; f) Analysis of tax and parafiscal obligations
  • ObjectivosObjectives
    Objectives: Enhance the basic knowledge in audit. Give knowledge about auditing account balances, tests of controls, analytical procedures and direct tests of account balances and transactions. Competences: Be apt to perform basic procedures in audit job (as assistant).
  • BibliografiaBibliography
    Normas Internacionais de Auditoria. IAASB. Ordem dos Revisores Oficiais de Contas. Guias de Aplicação Técnica (GAT). Ordem dos Revisores Oficiais de Contas. Guia de Aplicação das ISA - Conceitos Fundamentais e Orientação Prática. IFAC. Ordem dos Revisores Oficiais de Contas. ISBN 978-989-20-8990-4.  
  • MetodologiaMethodology
    Theoretical classes to explain the subject matter (expository and interrogative method) and presentation of practical cases (including examples and exercises to be solved by students (active and participatory method). Presentation of work by students and discussion thereof (fostering active and hybrid methods).
  • LínguaLanguage
    Português
  • TipoType
    Semestral
  • ECTS
    5
  • NaturezaNature
    Mandatory
  • EstágioInternship
    Não
  • AvaliaçãoEvaluation

    Avaliação:

    Descrição

    Data limite

    Ponderação

    Quatro mini-testes (conta a média dos 3 melhores)

    Sem datas definidas

    45%

    Teste final de avaliação (nota mínima de 7,5 valores)

    A definir

    55%

     

     

     

    Os alunos que não optem pela avaliação contínua, com a realização dos mini-testes (que não têm data definida), poderão fazer um teste de avaliação global,que ocorrerá no mesmo momento do teste final aplicado aos discentes em avaliação contínua.