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ISMAT 27305

Auditing and Accounting Applied to Human Resources

Human Resources Management
  • ApresentaçãoPresentation
    Audits are essential to properly control activities and results, regardless of the type of organization, from a hotel or guesthouse on the beach or in the mountains. In order to face up to turbulence 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. This UC intends to introduce the concept and use of auditing, bearing in mind that throughout the CE students will deepen the specificity and complexity of the pillars underlying auditing, namely: control and planning
  • ProgramaProgramme
    1. Audit concept and recognition of the auditor's role:   2. National and international accounting and auditing standards; - Audit risk and   materiality: fraud   3. Internal control systems   4. Planning and documentation.   5. Audit reports
  • ObjectivosObjectives
    Objetivos The curricular unit aims to provide students with knowledge and work skills in the area of ¿¿financial auditing. Using the audit perspective, Accounting matters are deepened. It is intended that the student is able to: - Analyze and describe the concept of financial audit, its objective, its justification and usefulness, as well as its limitations; - Describe and understand the evolution and regulation of auditing in Portugal, including the Legal Regime for Chartered Accountants; - Characterize the commitment and planning of an audit of the financial statements; - Describe the concept and ways of obtaining audit evidence; - Analyze and apply audit standards and procedures when carrying out a financial audit; - Characterize audit reports.
  • BibliografiaBibliography
    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
  • MetodologiaMethodology
    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
  • LínguaLanguage
    Português
  • TipoType
    Semestral
  • ECTS
    0
  • NaturezaNature
    Optional
  • EstágioInternship
    Não