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ISLA Santarém 17675

Accounting and Auditing

Business Management
  • ApresentaçãoPresentation
    Addresses the relevance of accounting information, the role of the auditor, and financial statement analysis, enabling students to analyze economic ratios and understand interactions between accounting and auditing. 
  • ProgramaProgramme
    1. Accounting and business 2. Accounting Standardization System 3. Financial audit 4. Study of accounts and their audit 5. Structure and content of financial statements 6. Statement of Cash Flows 7. Accounting policies, changes in accounting estimates and errors 8. Analysis of the economic and financial situation of the company through financial reporting
  • ObjectivosObjectives
    O1. Disclose the relevance of the information provided by the accounting system established in the companies; O2. To demonstrate the importance of the role of the auditor, both for the company itself and for the users of the information contained in the financial statements; O3. Identify the audit work to be carried out on the different classes of accounts, what is the objective of this work and its reflection in the audit reports; O4. Obtain and interpret ratios from financial reporting. At the end of the curricular unit students should be able to: C1. Analyze the financial statements of a company; C2. Understand the fundamental concepts and procedures of the interaction between accounting and auditing; C3. Analyze the importance of accounting and auditing procedures as a credibility factor of the Financial Statements.
  • BibliografiaBibliography
    Batista da Costa, Carlos (2023). Auditoria Financeira: Teoria e Prática. Rei dos livros, Normas Contabilísticas e de Relato Financeiro - Legislação Normas Internacionais de Contabilidade.- Legislação. Rodrigues, J. (2021). Sistema de Normalização Contabilística, Explicado – Porto Editora
  • MetodologiaMethodology
    1. Expository method for transmitting essential knowledge 2. Active methodologies through which students carry out exercises and analyze and discuss case studies presented to them by the teacher.
  • LínguaLanguage
    Português
  • TipoType
    Semestral
  • ECTS
    6
  • NaturezaNature
    Mandatory
  • EstágioInternship
    Não
  • AvaliaçãoEvaluation

    A avaliação curricular será concretizada através de um exercício prático (50%) e um teste teórico (50%). A avaliação final compreende a realização de um teste escrito (100%).