Manual do Revisor Oficial de Contas

The "Manual do Revisor Oficial de Contas" is a comprehensive guide for certified public accountants (Revisor Oficial de Contas) in Portugal. It covers various aspects of auditing, accounting, and financial reporting practices, and provides practical guidance to ensure compliance with legal and regulatory requirements.

The manual is organized into several chapters, each covering a specific topic related to audit and assurance services. It includes guidance on professional ethics, independence, risk assessment, internal control evaluation, financial statement analysis, and reporting requirements.

The manual emphasizes the importance of professional skepticism, due diligence, and attention to detail in the audit process. It also provides examples of common audit issues and how to address them.

Revisors Oficiais de Contas can use this manual as a reference tool throughout their careers to stay up-to-date on industry standards and best practices. By following the guidelines outlined in the manual, they can provide reliable assurance services to clients and maintain a high level of credibility in the financial community.