Audit and Account Review in the Public Sector

This curricular unit follows a teaching logic based on theoretical and practical classes, in addition to case studies and problem solving. Although supervised, this teaching will rely on student autonomy.

The objective of the curricular unit is to provide students with knowledge that allows them to carry out a practical financial audit as well as an accounting review. Introduce the student to the basic concepts of auditing and accounting review. Provide the student with technical knowledge to carry out audit and account review work, including:

1) Audit modalities;

 2) Auditor profile;

 3) Auditing Standards;

 4) Audit Procedures;

 5) Sampling;

 6) Internal Controls;

 7) Development of work;

 8) Audit Reports and audit procedures.

Demonstrate the importance of evidence to ensure the credibility of your opinion and working papers to record the facts during the audit or audit review.

I – Concepts, object and objectives of auditing and review of Accounts in the Public Sector

II – Concepts of legal review, public faith and public crime.

III – Audit modalities.

IV – The auditor

V – Auditing standards

VI – General Procedures and Sampling Techniques

VII – Internal control

VIII – The development of audit work – process and function

IX – Drafting of audit and inspection reports, auditor’s opinions and legal certification of accounts.