Sumários

RISK ASSESSMENT AND AUDIT PLANNING

21 Fevereiro 2025, 13:00 • Ilídio Tomás Lopes

Audit risk assessment;

The audit risk model;
Risk assessment procedures;
Audit planning;
Exercises.

PROFESSIONAL ETHICS AND FRAUD RISK ASSESSMENT

18 Fevereiro 2025, 13:00 • Ilídio Tomás Lopes

The concept of ethics.

Principles of professional ethics.
Threts and safeguards.
Basics of quality control systems.
The fraud in audit: ISA 240.
The fraud triangle.
The fraud rsk assessment process.
Exercises.

PROFESSIONAL ETHICS AND FRAUD RISK ASSESSMENT

14 Fevereiro 2025, 13:00 • Ilídio Tomás Lopes

The concept of ethics.

Principles of professional ethics.
Threts and safeguards.
Basics of quality control systems.
The fraud in audit: ISA 240.
The fraud triangle.
The fraud rsk assessment process.
Exercises.

BASIC CONCEPTS AND AUDIT REPORTS

11 Fevereiro 2025, 13:00 • Ilídio Tomás Lopes

Basic concepts: materiality; Audit risk; Audit evidence.

The audit process: main phases.
Audit reports: unmodified and modified reports.
Examples.

INTRODUCTION AND BASIC CONCEPTS

4 Fevereiro 2025, 13:00 • Ilídio Tomás Lopes

Learning Objetivos; Syllabus; Bibliography and Assessment.

Basic concepts and the realtionship between accounting, auditing, and assurance.
Financial statements assertions for an applicable reporting framework.