Base Knowledge
knowledge in the fields of Accounting, Taxation and Audit
Teaching Methodologies
Theoretical-practical classes with audiovisual resources involving active participation of the student and individual and team work. Presentation and discussion of real-life case studies in order to consolidate the 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 AUDIT
1.1. Taxation: the basics
1.2. Audit: the basics
1.3. Tax audit
2. 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
5. SPECIFIC TAX AUDIT ISSUES
Curricular Unit Teachers
Internship(s)
NAO
Bibliography
ALMEIDA, Bruno (2022), Manual de Auditoria Financeira – Uma Análise Baseada no Risco, 4ª Edição, Escolar Editora
ATA (2016), Apontamentos de Auditoria Tributária, Autoridade Tributária e Aduaneira
COSTA, C. Baptista da, (2022), Auditoria financeira – teoria e prática, 13ª edição, Rei dos Livros, Lisboa.
LOURENÇO, João Cabrito, (2000), A auditoria fiscal, 2ª edição, VISLIS, Lisboa.
PEREIRA, M. H. de Freitas, (2020), Fiscalidade, 6ª edição, Almedina.
PINTO, J. A. Pinheiro (2011), Fiscalidade, 5ª edição, Areal Editores.
SALDANHA SANCHES, J. L. (2006), Os limites do planeamento fiscal. Substância e forma no direito fiscal português, comunitário e internacional, Coimbra Editora.
SALDANHA SANCHES, J. L. (2009), Reestruturação de Empresas e Limites do Planeamento Fiscal, Coimbra Editora.
TEIXEIRA, Glória (2021), Manual de Direito Fiscal, 6ª Edição, Almedina.
XAVIER, Alberto, XAVIER, Leonor e PALMA, Clotilde (2020), Direito Tributário Internacional, 2ª Edição, Almedina.