Reporting Techniques and Instruments for Auditing

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 on the
subjects to be presented and whenever applicable, demonstrations will be carried out in the classroom.
The objectives stated in the Curricular Unit Sheet require students to understand the necessary assertiveness that the information
contained in a report must convey. Therefore, in addition to exploring the theoretical aspects that support the subjects listed in the content
of this curricular unit, it is necessary to deal with specific cases representing the various types of reports to be produced through the study
of practical cases.
Theoretical-Practical classes allow the integration of theoretical knowledge with the necessary know-how, aspects that are inseparable from
a good understanding of the subjects under study.
Given the eminently practical characteristic of this u.c. The teaching/learning methodologies to be used will essentially be the following:
1 – Content exhibition (lecture)
2 – Questions to students during the exhibition
3 – Demonstrations in class
4 – Group work in class
5 – Debates/discussion in class

1 – Adequate preparation of the elements to be reported;
2 – Knowledge of the characteristics and objectives of the recipients;
3 – Compliance with the rules for writing, presenting visual resources, tables and citing bibliographic elements;
4 – The best choice of means of transmitting the report, whether in physical or digital form;
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 audit reports to exist both for the companies audited and for the users of this information;
8 – Compliance with the rules imposed by different regulatory bodies;
9 – Knowledge of the different reports, within the scope, among others, of financial auditing, internal control and corporate sustainability.

1 – Concepts and objectives for producing reports
2 – How the reporting process is developed
3 – Constituent parts of a report
4 – Techniques for writing and presenting reports according to the expression resources used
5 – The 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 for the entity to be audited and for its users
9 – New challenges, new responsibilities and new references for external auditors on non-financial reporting and Social and Corporate
Governance

NAO