Sumários

TEAMWORK PRESENTATION AND DISCUSSION

10 Março 2026, 09:00 Ilídio Tomás Lopes


Teamwork presentation and discussion.

ASSERTIONS, METHOSDS TO OBTAIN EVIDENCE AND IMPACT ON THE FINANCIAL STATEMENTS

5 Março 2026, 14:30 Ilídio Tomás Lopes


Exercises about the link between financial statements assertions, methods of evidence collection and impact on the financial statements due to over or undervaluations identified.

Exercises.

ASSERTIONS, METHODS TO OBATIN EVIDENCE AND IMPACT ON THE FINANCIAL STATEMENTS

5 Março 2026, 13:00 Ilídio Tomás Lopes


Link between financial statements assertions and methods used to obtain evidence;

Impacts on the financial statements due to mistatements identification.
Exercises.

AUDIT DOCUMENTATION AND FILES

3 Março 2026, 14:30 Ilídio Tomás Lopes


Substantive tests and audit evidence;
Audit documentation;
Currente file and permanent file;
Examples.

THE EVIDENCE IN AUDIT PROCESS

3 Março 2026, 13:00 Ilídio Tomás Lopes


Audit evidence: the concept;

Audit procedures to obtain evidence;
Examples.