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Publication
Aprender fazendo em auditoria financeira com a aplicação SimEmp
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| 4.07 MB | Adobe PDF |
Advisor(s)
Abstract(s)
O ensino da auditoria financeira apresenta desafios que
vão desde o teste aos conhecimentos técnicos em contabilidade
financeira, de gestão e em fiscalidade, aos conhecimentos
relacionados com os procedimentos de auditoria financeira,
nomeadamente a materialidade, os testes de controlo, os
procedimentos analíticos e os procedimentos substantivos de
pormenor. O desafio maior prende-se com a compreensão dos
relatórios oficiais dos profissionais. Neste trabalho é apresentada
a aplicação SimEmp – Avaliação (Auditoria) como forma de
melhorar o desenvolvimento de capacidades e competências
adequadas a um auditor. Neste sentido, a aplicação está
estruturada e organizada com o objetivo de o aluno contactar com
os principais tópicos de auditoria financeira.
Financial auditing teaching presents challenges that range from testing to technical knowledge in financial and management accounting and in taxation to knowledge related to financial audit procedures, namely materiality, control tests, analytical procedures and detailed substantive procedures. The biggest challenge is to understand the professionals’ official reports. In this work, the SimEmp – Avaliação (Auditing) application is presented as a way to demand the development of appropriate skills and competences in an auditor. In this sense, the application is structured and organized with the aim of student contact the main topics of financial audit.
Financial auditing teaching presents challenges that range from testing to technical knowledge in financial and management accounting and in taxation to knowledge related to financial audit procedures, namely materiality, control tests, analytical procedures and detailed substantive procedures. The biggest challenge is to understand the professionals’ official reports. In this work, the SimEmp – Avaliação (Auditing) application is presented as a way to demand the development of appropriate skills and competences in an auditor. In this sense, the application is structured and organized with the aim of student contact the main topics of financial audit.
Description
Keywords
Auditoria financeira Auditores Learning by doing Blended learning
Citation
Moutinho, Nuno; Lisboa, Diogo; Alves, Jorge (2022). Learning by doing in financial auditing with simEmp application. In 17th Iberian Conference on Information Systems and Technologies (CISTI). Madrid
Publisher
IEEE