Audit

Disciplina Em Inglês
  • 12

  • The Audit is imperative to well control activities and results, regardless of the type of organization from a hotel or inn on the beach or in the mountains.

    In order to face turbulence well and conduct the business correctly, it is necessary to have adequate tools, controls and verifications.

    Among these, the audit occupies a prominent place, for its comprehensive view and for providing greater credibility and confirmation of information.
  • Semestral 
  •

    1. Concept of Auditing and recognition of the Auditor’s role:

    Auditoriums: their nature and purpose;

    Audit Fields

    Audit Reports

    Auditing Standards

    Auditing techniques: issues and problems

    Working Papers

    2. National and international accounting and auditing standards; - Risk and

    materiality in auditing: a fraud.

     3. Internal control systems

    4. Planning and documentation.

    5. Audit Reports

    
 
  • NULL VALUE ISMAT6029-2354

  •  

     

    This UC intends to introduce the principles and systems of Circular Economy, considering that throughout the CE, students will deepen the specificity and complexity underlying pillars of Circular Economy, namely: Human/Cultural, Nature, Social and Economic. Understand the concept of Audit and recognize the role of the Auditor as a credible agent of financial information.

    Understand the importance of companies' internal control systems and grasp the basic principles that should be incorporated into them.

    Master the different phases that make up an audit and the most appropriate procedures to obtain the necessary proof to substantiate the opinion of the Auditor.

    Recognize the scope of the different types of opinion set out in the audit standards and be able to prepare the appropriate report
  • Mandatory

  •  

    Active methodologies using:

    • The pedagogical practices of the Inverted Classroom for activation and ignition of the discovery by the students of the theoretical framework of the UC; 

    • Project-based learning for group work with a focus on UC themes; 

    • Debate classes with the students' presentation of their discoveries and the results of the critical analysis that made the support materials delivered; 

    • Seminars with specialist classes on 

     

    The assessment consists of carrying out a group work with a weighting of (50%), continuous assessment by the active participation of students in debates (50%) .
  • NULL VALUE ISMAT6029-2354
  • Português
  • Não

    • Alves, J. (2015). Princípios e prática de auditoria e revisão de contas. Portugal: Sílabo.

      Silva, A.; Cunha, E.; Mendes, J. (2016). Manual de Auditoria. Princípios Fundamentais.

      Portugal: Tribunal de Contas.

      Lopes, J.C.A. (2017). O auditor e a deteção de fraude – uma revisão de literatura. Dissertação apresentada à Universidade de Aveiro para à obtenção do grau de Mestre em Contabilidade no ramo de auditoria . Disponível em: Lopes, J. C. A (2017).  O Auditor e a deteção de fraude – uma Revisão da literatura .  Dissertação apresentada à Universidade de Aveiro para à obtenção do grau de Mestre em Contabilidade no ramo de auditoria. Disponível em:  https://ria.ua.pt/bitstream/10773/22922/1/O%20Auditor%20e%20a%20Dete%C3%A7%C3%A3o%20de%20Fraude%20- %20Uma%20Revis%C3%A3o%20da%20Literatura.pdf
  • 0
  • 6
  • NULL VALUE ISMAT6029-2354
  • 1
  • ISMAT6029-2354
  • Audit
  • 2354
  • 6029
  • Tourism Management
Default intro text