At the end this curricular unit students should have developed the following skills:
1. Distinguish the financial audit;
2. Understanding the role and importance of the auditor on the credibility and quality of financial reporting;
3. Know the characteristics and principles of the profession of auditor;
4. Mastering a wide range of policies and internal control procedures of enterprises;
5. Recognize several internal control procedures that serve as instruments in the audit work;
6. Know the importance of planning;
7. Apply analytical and substantive methodologies for obtaining audit evidence, relating these procedures to
properly audit risk;
8. Carefully analyze the various types of auditor's reports.
1. The Accounting and Auditing
2. Internal Control
3. Audit Planning
4. Audit the Balance Sheet and Income Statement
5. Financial reporting and Audit Reports
Adopted methodology is as follows:
Theory-practice: students elaborate an essay to expose with practical examples from hypothetical and/or real examples from enterprises or public institutions; during each subject are resolved several multiple choice questions. For this curricular unit be useful it was decided to introduce the contents of internal control after the introductory subject. Thus, students will develop a working paper on internal control of a enterprise.
• Carlos Baptista da Costa, Auditoria Financeira - Teoria e Prática, 9ª Edição, Editora Rei dos Livros.
• Carlos Baptista da Costa e Gabriel Correia Alves, Casos Práticos de Auditoria Financeira, 6º Edição, Editora Rei
dos Livros.
• Alvin Arens e James Loebbecke, Auditing - An Integrated Approach, 7ª Edição, Editora Prentice - Hall
International.
• Sistema de Normalização Contabilística, Porto Editora.
• Directrizes de Revisão / Auditoria (DRA).
• Normas Internacionais de Auditoria (ISAs).
• OROC. (2010), Manual do Revisor Oficial de Contas.
• TABORDA, Daniel. (2006), Auditoria – Revisão Legal das Contas e outras funções do Revisor Oficial de Contas,
Edições Sílabo.
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