Advanced Auditing (1 º Sem 2020/2021)

MAcc (Accounting)

Objetivos

-Understand the concept of Financial Audit and the role of the auditor;
-Know the auditor?s legal liability under Society and Security Law, as well be familiar with Code of Professional Conduct;
-Understand how to develop and analyze audit evidence to substantiate the auditor's opinion;
-Understand the basic financial statement auditing process and the phases in which an audit is carried out;
-Know the types of financial statement audit reports.