Sumários

AUDITING THE BUSINESS PROCESSES - THE OPERATING CYCLE

5 Março 2024, 13:00 • Ilídio Tomás Lopes

Auditing the revenue process;

Auditing the purchasing process;
Exercises.

THE EVIDENCE IN THE AUDITING PROCESS

1 Março 2024, 13:00 • Ilídio Tomás Lopes

Audit evidence nd procedures for obtaining evidence;

Current file and permanent file;
Exercises.

RISK ASSESSMENT AND AUDIT PLANNING

27 Fevereiro 2024, 13:00 • Ilídio Tomás Lopes

Audit risk assessment;

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

PROFESSIONAL ETHICS AND FRAUD RISK ASSESSMENT

23 Fevereiro 2024, 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

20 Fevereiro 2024, 13:00 • Ilídio Tomás Lopes

Basic concepts: materiality; Audit risk; Audit evidence.

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