Reporting Techniques and Instruments for Auditing

In order to fulfill the requirements of the curriculum, the classes are theoretical/practical, consisting of an expository presentation of the subjects to be taught, based on knowledge acquired in other training cycles, namely:

1 – The usefulness of disclosures for the formation of assertive opinions for decision-making by those who use the produced reports as a source of information;

2 – Existing information technologies that allow the transmission of the content of the reports;

3 – The appropriate ways of transmitting messages through graphs, charts, tables, pictograms, among others.

The presentation of the knowledge necessary for the development of the work is done in an expository approach to the most relevant concepts within the scope of the tasks to be performed (lecture), whenever appropriate, questions will be asked to the students about the subjects to be presented and whenever applicable, demonstrations will be carried out in class.

The objectives stated in the Course Unit Sheet require that students understand the necessary assertiveness that the information contained in a report must convey. Thus, in addition to exploring the theoretical aspects that support the subjects listed in the content of this discipline, it is necessary to address specific cases representative of the various types of reports to be produced through the study of practical cases.

The theoretical-practical classes allow the integration of theoretical knowledge with the necessary know-how, inseparable aspects for a good understanding of the subjects under study.

In view of the eminently practical characteristic of this course unit. The teaching/learning methodologies to be used will essentially be the following:

1 – Content presentation (lecture)
2 – Questions to students during the presentation
3 – In-class demonstrations
4 – Group work in class
5 – In-class debates/discussion

1 – Adequate preparation of the elements to be reported;
2 – Knowledge of the characteristics and objectives of the recipients;
3 – Compliance with the rules of writing, presentation of visual resources, tables, and citation of bibliographic elements;
4 – The best choice of the means of transmitting the report, whether in physical or digital format;
5 – The importance of the reports produced for the decision-making of their recipients;
6 – Mastery of information technologies as fundamental aids to the production and dissemination of reports;
7 – The need for the existence of audit reports both for the audited companies and for the users of this information;
8 – Compliance with the rules imposed by the different regulatory bodies;
9 – Knowledge of the different reports, in the context of, among others, financial auditing, internal control, and corporate sustainability.

1 – Concept and objectives for report production
2 – How the reporting process develops
3 – Constituent parts of a report
4 – Techniques for writing and presenting reports according to the expression resources used
5 – Best practices and most common deficiencies in financial and non-financial reporting
6 – Information technologies and reporting in the production and dissemination of information
7 – Online reporting of certified and non-certified information
8 – Marketing the audit report to the entity being audited and its users
9 – New challenges, new responsibilities and new benchmarks for external auditors on non-financial reports and corporate sustainability reports

Os alunos que tiverem uma taxa de assiduidade às aulas de pelo menos 80% poderão optar pela avaliação contínua de conhecimentos pela classificação de um trabalho elaborado especialmente para esta unidade curricular para a época normal de avaliação. Este trabalho pode ser elaborado individualmente ou em grupo sendo constituído por um relatório escrito e a sua respetiva apresentação em sala, atendendo a:

1 - Apresentação - 35%

2 - Participação crítica - 15%

3 - Relatório escrito - 50%

Avaliação por exame final de todos os alunos regularmente inscritos na unidade curricular que não tenham obtido aprovação em avaliação contínua ou não tenham atingido 80% de assiduidade ao longo do período letivo, nos termos do regulamento de avaliação em vigor.

NAO