International Auditing Standards

Basic knowledge of financial auditing

Classes are theoretical and practical, using an expository methodology for the presentation of the matter, supported by the resolution of cases and practical exercises.

Developed summaries and workbooks are available.

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

Almeida, Bruno (2022), Manual de Auditoria Financeira, 4ª edição, Escolar Editora.

Arens, Alvin, Elder, Randal e Beasley, Mark (2007) Auditoría: Un Enfoque Integral, Pearson Educación, 11ª edición, ISBN-13: 9789702607397.

Arens, Alvin, Elder, Randal e Beasley, Mark (2017) Auditing and Assurance Services, Pearson Educación, 14ª edição, ISBN: 978-0-292-14787-1.

International Federation of Accountants (IFAC) (2018) Guide to using International Standards on Auditing in the audits of Small-and medium-sized entities, Volume 1 – Core Concepts, 4ª edição, ISBN 978-1-60815-353-4

International Federation of Accountants (IFAC) (2018) Guide to using International Standards on Auditing in the audits of Small-and medium-sized entities, Volume 2 – Practical Guidance, 4ª edição, ISBN 978-1-60815-353-4

International Federation of Accountants (IFAC) (2021) Handbook of International Quality control, Auditing, Review, Other Assurance, and Related Services Pronouncements, New York.

Messier, William F. (2011) Auditing & Assurance Services: a systematic approach, 8ª edição, New York : McGraw-Hill.