Teaching Methodologies
This curricular unit follows a teaching logic based on theoretical-practical teaching. There are programme contents with an eminently
theoretical approach and others in which there should be an appropriate combination of theoretical aspects with practical applications.
Although supervised, this teaching will rely on the student’s autonomy in discussing and solving practical cases with strong similarities to
real situations in the business context, either individually or in small working groups, thereby fostering interaction and knowledge sharing.
Learning Results
This course aims to:
1. provide students with the knowledge they need to understand the importance of auditing for the financial market and to understand
how it fits into organisations, its necessity and importance for decision-making by the various interest groups;
2. to provide knowledge of the requirements for access to and exercise of the profession, particularly with regard to ethical requirements
and the responsibilities assumed;
3. it is also intended that students understand the role of the internal control system in achieving the objectives of organisations and in the
development of auditing;
4. to provide students with the theoretical and practical knowledge that will enable them to understand the auditor’s work, from planning to
obtaining evidence, concluding with the audit report.
Program
I – Introduction to financial auditing
1.1 Concept and objectives of a financial audit
1.2 The need for and limitations of an audit
II – The role of auditing in organisations
2.1. Its role in the management of organisations
2.2 Entities subject to statutory audit
III – The auditor
3.1. Obtaining the Chartered Accountant qualification
3.2 Ethics and professional deontology
3.3 Auditor responsibilities
IV – Auditing standards
V – Internal control
5.1 Concept, objectives and components of internal control
5.2 Specific internal control procedures
VI – The development of financial audit work
6.1 Audit evidence
6.2 Working papers
6.3 Phases of audit work
6.4 Audit reports
Internship(s)
NAO
Bibliography
Almeida, B. (2022) Manual de Auditoria Financeira – Uma análise integrada baseada no risco, 4ª Edição, Escolar Editora, Lisboa.
Almeida, B. (2005) Auditoria e sociedade – Diferenças de expectativas, Publisher Team.
Arens, A., Elder, R., Beasley, M., Hogan, C (2023) Auditing and assurance services – an integrated approach, 18th, Pearson.
Assembleia da República. Lei n.º 140/2015, de 7 de setembro, Diário da República Série I nº 174 – Estatuto da Ordem dos Revisores
Oficiais de Contas (Atualizado).
Assembleia da República. Lei n.º 148/2015, de 9 de setembro, Diário da República Série I nº 176 – Regime Jurídico de Supervisão de
Auditoria (Atualizado).
Morais, G. e Martins, I. (2013) Auditoria Interna – Função e Processo; Editora Áreas, 4ª edição.
The Institute of Internal Auditors (2017), Normas Internacionais Para a Prática Profissional de Auditoria Interna (Normas).