Page 16 - rcf1101_Neat
P. 16

16





         New York: IFAC.                                      (1), p. 127-138.
            International Federation of Accountants. (2009). ISA
         500: Audit Evidence. New York: IFAC.                     Louwers, T.J., Ramsay; R.J., Sinason, D.H., Straws-
                                                              er, J.R., Thibodeau, J.C. (2013). Auditing and Assurance
            International Federation of Accountants. (2009). ISA   Services. 5. ed. McGraw-Hill.
         505: External Confirmations. New York: IFAC.
                                                                  Portugal. (2005). Decreto-lei n.º 233/2005 de 29 de
            International Federation of Accountants. (2009). ISA   Dezembro de 2005.
         510:  Initial  Audit  Engagements  –  Opening  Balances.
         New York: IFAC.                                          Portugal. (1999) Decreto-lei n.º 558/99 de 17 de De-
                                                              zembro de 1999.
            International Federation of Accountants. (2009). ISA
         520: Analytical Procedures. New York: IFAC.              Portugal. (2002) Lei n.º 27/2002 de 8 de Novembro
                                                              de 2002.
            International  Federation  of  Accountants.  ISA  610:
         Using  the  Work  of  Internal  Auditors.  New  York:  IFAC,   Woolf,  E.  (1997).  Auditing  Today.  6.  ed.,  England:
         2009.                                                Prentice Hall Europe.

            International Federation of Accountants. (2009). ISA   Zmijewski, M. (1984). Methodological Issues Related
         620 – Using the Work of an Auditor’s Expert. New York:   to  Estimation  of  Financial  Distress,  Prediction  Models.
         IFAC.                                                Journal of Accounting Research, 22, p. 59-82.

            Lau,  A.H.L.  (1987).  Five  State  Financial  Distress
         Prediction  Model.  Journal  of  Accounting  Research,  25
   11   12   13   14   15   16   17   18   19   20   21