2025
Financial Auditing
Name: Financial Auditing
Code: GES02342L
6 ECTS
Duration: 15 weeks/156 hours
Scientific Area:
Management
Teaching languages: Portuguese
Languages of tutoring support: Portuguese, English
Regime de Frequência: Presencial
Sustainable Development Goals
Learning Goals
This course aims to familiarize the student with the internal control and the financial auditing. It is intended that the students acquire the following knowledge:
- Understand the concept of auditing and recognize the role of the auditor as agent crediting of financial information.
- Understand and dominate the internal control systems of companies as an integral part of the audit work
- Provide the students with a set of methods and techniques to be applied in the development of the audit.
- Provide students with knowledge about the procedures that are developed in auditing in order to obtain the legal certification of accounts.
- Understand the concept of auditing and recognize the role of the auditor as agent crediting of financial information.
- Understand and dominate the internal control systems of companies as an integral part of the audit work
- Provide the students with a set of methods and techniques to be applied in the development of the audit.
- Provide students with knowledge about the procedures that are developed in auditing in order to obtain the legal certification of accounts.
Contents
1. Fundamentals of auditing
2. Audit of financial statements
3. Internal Control
4. Principles of Financial Auditing
5. Objectives and auditing procedures
6. Audit conclusion and Audit Reports
2. Audit of financial statements
3. Internal Control
4. Principles of Financial Auditing
5. Objectives and auditing procedures
6. Audit conclusion and Audit Reports
Teaching Methods
Despite being a curricular unit where the theoretical aspects have some relevance we try to present practical examples that allow a better understanding of matter. Classes are supported by PowerPoint presentations but with use of the table, in the more practical questions.
The interdisciplinary nature of the audit will require sometimes the call for knowledge of other branches of science business.
In a learning philosophy, students are encouraged to carry out thematic research and solve practical cases, or even develop their own cases.
The interdisciplinary nature of the audit will require sometimes the call for knowledge of other branches of science business.
In a learning philosophy, students are encouraged to carry out thematic research and solve practical cases, or even develop their own cases.
Assessment
In accordance with the Academic Regulations of the University of Évora (RAUÉ), the possibility of choosing the continuous assessment regime or the exam regime.
In the continuous assessment regime, the final grade is based on the participation grade in the teaching-learning process and the grade obtained in the two frequencies: the final grade gives a weight of 20% to participation, 35% to the grade from the first frequency and 45% to the note of the second frequency. In each of the assessment tests the minimum grade is 7 points. Participation is measured by solving, in groups of 2 students, practical cases proposed by teachers, which must be delivered within the defined deadlines, never less than 48 hours; Among the cases delivered, some will be selected for explanation in by the students. Students will be given the opportunity to resolve 5 cases, of which they must submit at least 4 to qualify for this assessment regime.
In the Exam regime, the grade results only from one test.
In the continuous assessment regime, the final grade is based on the participation grade in the teaching-learning process and the grade obtained in the two frequencies: the final grade gives a weight of 20% to participation, 35% to the grade from the first frequency and 45% to the note of the second frequency. In each of the assessment tests the minimum grade is 7 points. Participation is measured by solving, in groups of 2 students, practical cases proposed by teachers, which must be delivered within the defined deadlines, never less than 48 hours; Among the cases delivered, some will be selected for explanation in by the students. Students will be given the opportunity to resolve 5 cases, of which they must submit at least 4 to qualify for this assessment regime.
In the Exam regime, the grade results only from one test.
Teaching Staff
Certificações
