Sumários

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.

AUDIT PLANNING, TYPES OF AUDIT TESTS AND MATERIALITY

26 Fevereiro 2026, 14:30 • Ilídio Tomás Lopes

Steps in audit planning;

Suypervision and audit team;

Types of audit tests;

Materiality and steps in applying materiality on an audit;

Exercise about materiality.