Auditing and Review of Accounts in the Public Sector

Base Knowledge

Basic Management Knowledge

Teaching Methodologies

This curricular unit follows a teaching logic based on theoretical and practical classes, in addition to case studies and problem solving. Although supervised, this teaching will have student autonomy.


Learning Results

The course aims to provide students with knowledge that allows them to develop in practice a financial audit as well as an audit of accounts. Introduce the student to the basic concepts of the two aspects: auditing and review, defining the contours of the differences and similarities between one and the other, trying to objectify the search for a solution, by analyzing the arguments in the etymology of the concepts, in the position assumed by the legislator, in the purpose, in the opinion of the indoctrinated and in the diachronic analysis of the evolution of the concepts. Provide the student with knowledge that allows him to adopt the best sampling techniques and audit procedures. Show the importance of evidence to ensure the credibility of your opinion and working papers to record the facts during the audit or audit. Provide students with reporting practices according to the type of audit, as well as prepare recommendations.


I – Concepts, object and objectives of auditing and review of Accounts in the Public Sector

II – Concepts of legal review, public faith and public crime.

III – Audit modalities.

IV – The auditor

V – Auditing standards

VI – General Procedures and Sampling Techniques

VII – Internal control

VIII – The development of audit work – process and function

IX – Drafting of audit and inspection reports, auditor’s opinions and legal certification of accounts.

Curricular Unit Teachers




Principal Bibliography – Mandatory

1) ALMEIDA, Bruno; Financial Audit Manual. Escolar Edit.; 2017.

2) MORAIS, Georgina and MARTINS Isabel; Internal Audit – Function and Process; Edit. Areas; 4th edition; 2013

3) COSTA, Carlos Baptista; Financial Auditing – Theory and practice; king of the books, 10th edition; 2014

4) IIA, (2019), International Professional Pratices Framework (IPPF), IIA, Janeiro de 2019,

5) Directive 2014/56 / EU – Legal review of the annual and consolidated accounts, European Parliament and of the Council of 4/16/2014, published in OJ L158 / 196 of 5/27/2014

6) OROC, Manual of the Statutory Auditor, 2014

7) Law No. 140/2015 of 7 September, which approves the New Statute of the order of Statutory Auditors.

8) Law No. 148/2015 of 9 September, which approves the Legal Framework for Audit Supervision

9) Decreto-Lei n.º 109-E/2021 – National Anti-corruption Mechanism – MENAC

Complementar Bibilography

1) Site to consult:;;;;;;