Teaching Methodologies
Theoretical-practical classes using audiovisual resources involving the active participation of students through interventions and individual
and group work. Presentation and discussion of case studies in order to consolidate learning outcomes
Learning Results
1. Know and understand the objectives of tax audit
2. Prepare the tax audit procedure: plan, execute and issue reports
3. Perform a tax audit to the main balance sheet topics: investments, inventories, receivables and payables accounts, accruals e deferrals,
shareholders equity, treasury accounts.
4. Perform a tax audit to the income statement: expenses and revenue.
Program
1. Introduction to tax auditing
1.1. Taxation: the basics
1.2. Audit: the basics
1.3. Tax audit
2. Tax audit objectives TAX AUDIT OBJECTIVES
2.1. Control and tax compliance
2.2. Tax planning
3. Balance Sheet Audit
3.1. Financial assets
3.2. Investment property
3.3. Tangible fixed assets
3.4. Intangible assets
3.5. Inventories and biological assets
3.6. Receivables and payables
3.7. Loan and similar debts
3.8. Shareholders’ equity
4. Income Statement Audit
4.1. Revenue and expenses recognition
4.2. Taxable income and accrual basis
Internship(s)
NAO
Bibliography
Almeida, B. (2022). Manual de Auditoria Financeira – Uma Análise Baseada no Risco (4ª ed.). Escolar Editora.
ATA (2016). Apontamentos de Auditoria Tributária, Autoridade Tributária e Aduaneira.
Costa, C. (2022). Auditoria financeira – teoria e prática (13ª ed.). Rei dos Livros.
Lourenço, João (2000). A auditoria fiscal (2ª ed.). VISLIS.
Pereira, M. (2020). Fiscalidade, 6ª edição, Almedina.
Nabais, J. (2021). Direito Fiscal (11ª ed.). Almedina.
Sanches, J. (2006). Os limites do planeamento fiscal. Substância e forma no direito fiscal português, comunitário e internacional, Coimbra
Editora.
Sanches, J. (2009). Reestruturação de Empresas e Limites do Planeamento Fiscal. Coimbra Editora.
Xavier, A. (2022). Direito tributário internacional (2ª ed.). Almedina