Auditoria e Revisão de Contas

Accounting

1. Verbal methods (say), making use of the following educational resources: exposition, explanation, dialogue and questioning;

2. Intuitive Methodologies (show), making use of the following educational resources: demo, audiovisual and written texts;

3. Active methodologies (do), making use of the following educational resources: group work and case-studies.

Differentiated teaching methodologies incorporated, namely team learning.

a) understand the audit function, namely concepts, procedures, techniques and reports;

b) acquire skills required to join an audit team related to the practice of the profession of auditor/statutory auditor.

1. Framework, concepts and objectives of auditing

2. The Auditor

3. Audit Reports

4. Auditing Standards

5. Financial audit engagement – the process

6. Audit approach and internal control

7. Resolution of practical cases

8. Contributions for the SDG – Sustainable Development Goals

1. Periodic evaluation, comprising:

a) Group work, with a weight of 40% of the mark;

b) Test, with a weight of 60% of the mark.

If, in any element referred to in 1, the student obtains a mark of less than 8 out of 20, the student will not be
approved by the periodic evaluation method.

The student's submission to the periodic evaluation depends on compliance with compulsory attendance
requirements: attendance at classes is compulsory for at least 50% of classes. Working students are not
subject to this requirement, cf. Article 13, 5.

In the context of the periodic evaluation design in this CU, approval in any of thecomponents cannot be
achieved during the appeal period.

2. Evaluation by examination, comprising:

a) 1 examination (writen).

NAO