Auditoria Financeira
Courses Licenciatura em Gestão
The discipline of financial audit aims to highlight the fundamental role that it represents in the current economic context, as an additional confidence report on financial statements provided by organizations. The aim is thus to develop the fundamental concepts for a financial audit engagement, its main stages and techniques.
Accounting
Financial Statements
Risk
Auditing
Provide the students with knowledge about the techniques and methods of auditing.
Know how to organize an audit in the areas of planning, materiality and risk.
Mastering the techniques of opinion making in auditing.
Integrate knowledge from other disciplines because of the transversality of financial auditing
1. Introduction
2. Principles and Standards for Accounting and Auditing
3. Audit Procedures and testing
4. Work Organization
5. Planning, Materiality, Audit Risk and Internal Control
6. The Execution of Audit Work
7. Audit Opinion
Costa, Carlos Baptista da
Auditoria Financeira, Teoria e prática (12ª Edition)
Rei dos Livros, (2019)
E-learning.
Continuous assessment is privileged: 2 or 3 digital written documents (e-folios) during the semester (40%) and a presence-based final exam (e-folio global) in the end of the semester (60%).In due time, students can alternatively choose to perform one final exam (100%).
Recommended Prerequisites: Financial Accounting, Management Accounting, Taxation