International Auditing Standards

1. Acquire knowledge to the understanding and application of International Auditing Standards.
2. Get the capacity to develop professional judgment in the application of International Auditing Standards,
depending on the type of audit, or when deemed necessary to justify the removal of a basic principle or
procedure of Standards

I – The auditing profession
1. Nature of audit
2. Agencies and internacional standards
3. Professional Ethics
II – The audit process
4. Objectives and general principles of audit
5. Customer acceptance and continuity
6. Audit evidence
7. Planning the audit
8. Materiality
9. Analytical Procedures
10. Audit risk
11. Risk of fraud
12. Overview of the plan and audit program
III – Conclusion of the audit process
13. Conclusion of the audit process
14. Audit reports

NAO

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COSTA, C. Baptista da, (2010), Auditoria financeira – teoria e prática, 9ª edição, Rei dos Livros, Lisboa.
MORAIS, Georgina e MARTINS, Isabel (2007) Auditoria Interna, 3ª edição, Áreas Editora, Lisboa.
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