Auditing and Accountability

a) Provide students the concepts, methods and procedures for audits of small and medium enterprises in
particular, deepening the theoretical basis of the audit and the development of critical skills to face current and
potential problems.
b) Understanding the role of the auditor, the responsibilities of auditors and auditees and the preparation of
audit reporting.

I. The importance of auditing in organizations.
II. The auditing in corporate governance.
III. The auditing and compliance.
IV. Auditing and accountability.
4.1. – Public accountability and management.
4.2 – Accountability in society and differences in expectations.
4.3 – Accountability in internal and external auditing.
4.4 – Accountability and audit supervisors.
V. The profile of the auditor faces to the challenges of accountability.
VI. The auditing based on risk management.
VII. The reporting and audit responsability.
VIII. Accountability and fraud.

NAO

ARENS, Alvin, ELDER, Randal e BEASLEY, Mark (2007) Auditing and assurance services: an integrated
approach, 12a edição, Prentice Hall, New Jersey.
Committtee of Sponsoring Organizations of the Treadway Commission (COSO), (2004), Gestión de Riesgos
Corporativos – Marco Integrado. Instituto de Auditores Internos de Espana.
Coopers & Lybrand (1997), Los Nuevos Conceptos del Control Interno (Informe COSO), Díaz de Santos, Madrid.
International Federation of Accountants (IFAC) (2010), Guide to using International Standards on Auditing in
the audits of Small- and medium- sized entities, Implementation Guide.
International Federation of Accountants (IFAC) (2010) IFAC Handbook, Technical Pronouncements,
International Federation of Accountants, New York.
KNECHEL, W. Robert (2001) Auditing: assurance & risk, 2a ed., Cincinnati: South-Western College Publishing.
MARQUES de ALMEIDA, José Joaquim (2000) Auditoria previsional e estratégica, Lisboa: Vislis.