Accounting and Financial Audit
General Objectives:
This Course aims to equip participants with the knowledge, techniques and skills necessary for the accounting and financial auditing function.
Specific Objectives:
At the end of this Course participants will be able to:
- Understand the need for audits;
- Understand the Principles and Techniques of Financial Auditing;
- Organize the work to perform an audit;
- Collaborate effectively with external auditors;
- Prepare audit reports and opinions.
CONTENTS
Module I - Introduction
- Need for credible financial information;
- Types of Auditing;
- Auditing Standards.
Module II - General Procedures for Auditing;
Module III - The Organization of an Audit;
Module IV - Auditing the Balance Sheet and the Profit and Loss Account.
- Cash equivalents;
- Purchases of goods and services, personnel and accounts payable;
- Stocks and Cost of Goods Sold and Consumed;
- Fixed Assets;
- Financial Investments;
- Sales, Services Rendered and Debts Receivable;
- Accruals and Deferrals;
- Provisions for Risks and Charges;
- Equity Capital.
Module V - Audit Reports and Opinions
High Skills - Formação e Consultoria
Angola | Cabo- Verde | Moçambique | Portugal | S. Tomé e Princípe
