Sumários

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.

RISK ASSESSMENT

26 Fevereiro 2026, 13:00 • Ilídio Tomás Lopes

Audit risk and risk of material misstatement;

the audit risk model;
Main auditor's risk assessment procedures;
Examples and exercises.

THE FRAU IN AUDIT

24 Fevereiro 2026, 14:30 • Ilídio Tomás Lopes

Reporting the fraud;

Examples and exercises.

THE FRAUD IN AUDIT

24 Fevereiro 2026, 13:00 • Ilídio Tomás Lopes

Concept of fraud and error (ISA 240);

Misstatements from fraudulent financial reporting;
Misstatements from appropriation of assets
The fraud triangle.

PROFESSIONAL ETHICS, INDEPENDENCE, AND BASIC OF QUALITY CONTROL

12 Fevereiro 2026, 14:30 • Ilídio Tomás Lopes

The concept of ethics;

Principles of professional ethics;
Steps in identifying potential threats.