Auditing
Code
2215
Academic unit
null
Department
null
Credits
null
Teacher in charge
Pedro Miguel Gonçalves Carreira Mendes
Teaching language
Objectives
This Course provides an introduction to auditing in its major concepts. On completion of this Course the students should be able to understand the audit process from the planning until the reporting stage. It is highly recommended that Students have a reasonable knowledge of accounting and financial reporting to be able to attend this Auditing Course.
Prerequisites
Subject matter
Bibliography
Teaching method
The Course will be delivered through six lectures, following a theoretic-practical approach.
Evaluation method
Course grades will be based on 20 points scale as follows:
-Intermediate exam: 20% (one hour)
-Audit cases: 35%
-Final exam: 45% (one hour and 30 minutes)
The intermediate exam includes all the subjects discussed in the first three lectures. The final exam includes all the topics discussed during the Course. Provisional. Subject to changes.
Students pass this Course if their final medium grade is 10 or above. However, a minimum grade of 8 points has to be obtained in the final exam to pass the Course.