Auditing (2 º Sem 2012/2013)

- The auditing concept and the role of the auditor;
- National and international auditing and accounting standards;
- Materiality and audit risk assessment: fraud;
- Internal control systems;
- Planning and documentation;
- Evidence in auditing;
- Test of controls and substantive audit procedures;
- Auditing report;
- Legal and ethical framework of auditing in Portugal.