OROC Exame de Admissão study plan

Map the full Auditoria syllabus into a checklist of sub-topics and rate your confidence on each from 1 to 5

List the audit phases (planning, risk assessment, evidence gathering, reporting) and write a one-sentence purpose for each from memory

Define audit risk, materiality and professional scepticism in your own words without notes

Build a formula sheet covering the core accounting equation, accrual vs cash basis and the qualitative characteristics of financial statements

Distinguish the types of audit opinion and match each to the conditions that justify it

Explain the components of the audit risk model and compute inherent, control and detection risk in worked examples

Describe the main classes of audit evidence and rank them by reliability

Outline the structure and required contents of an auditor's report

Apply double-entry rules to record 30 varied transactions including accruals, deferrals and depreciation

Prepare an adjusted trial balance and a simple set of financial statements from a trial balance

Classify assets, liabilities, equity, income and expenses correctly under the applicable framework

Reconcile a bank statement and identify the adjusting entries required

Solve 40 mixed Auditoria and Contabilidade multiple-choice questions under timed conditions

Diagnose your three weakest sub-topics from the mock and rewrite the underlying rules in your own words

Explain how accounting misstatements flow into audit findings and affect the audit conclusion

Recalculate inventory valuation, depreciation and provisions without reference material

State the core principles of professional ethics (integrity, objectivity, confidentiality, competence, professional behaviour) and give a concrete breach example for each

Identify threats to independence and select the correct safeguard for each scenario

Apply the conceptual framework for ethics to resolve five short ethical dilemmas in writing

Distinguish the professional body's disciplinary process steps in order

Summarise the statutory duties and liabilities of auditors as set out in the applicable legislation

Outline the legal framework governing the profession, including registration, oversight and discipline

Describe the structure of the courts and the roles of the key judicial bodies relevant to professional practice

Link each ethical duty to the specific legal provision that enforces it

Complete a full-length timed mock covering all four domains

Score each domain separately and rank them from strongest to weakest

Rework every missed question and record the exact rule or article that resolves it

Revisit the week 1 confidence grid and update every rating

Drill the two weakest domains with 60 targeted questions until accuracy exceeds 80 percent

Recite from memory the key legal provisions and ethical principles most often tested

Simulate exam timing and question-skipping strategy across two short sittings

Compile a one-page final review sheet of formulas, definitions and legal references