Financial audit
General objectives:
The Financial Audit consists of the exhaustive analysis of the financial information of a particular organization, carried out by a qualified entity, with the purpose of evaluating whether said information correctly and reliably translates the financial position of that organization within the period considered and within the scope of rules in the society where it is inserted.
This course aims to equip participants with the necessary knowledge and skills to develop a financial audit.
Specific objectives:
At the end of the course, trainees will be able to:
• Recognize the importance and need for audits;
• Understand the principles and techniques of financial auditing;
• Organize the work to carry out an audit;
• Collaborate with external audits;
• Prepare and analyze reports and audit opinions.
CONTENTS
Module I - Introduction
• The need for credible financial information;
• Types of Audit;
• Auditing Standards
Module II - General Audit Procedures• Types of Audit;
• Auditing Standards
Module III - The Organization of an Audit
Module IV - Audit of the Balance Sheet and Income Statement
• Cash and cash equivalents;
• Purchase of goods and services, personnel and debts payable;
• Inventories and Cost of Goods Sold and Materials Consumed;
• Fixed assets;
• Financial investments;
• Sales, Provision of Services and Debts Receivable;
• Accruals and Deferrals;
• Provisions for Risks and Charges;
• Equity.
Module V - Audit Reports and Opinions.• Purchase of goods and services, personnel and debts payable;
• Inventories and Cost of Goods Sold and Materials Consumed;
• Fixed assets;
• Financial investments;
• Sales, Provision of Services and Debts Receivable;
• Accruals and Deferrals;
• Provisions for Risks and Charges;
• Equity.
