AUDIT E REVISIONE LEGALE

ECONOMICS AUDIT E REVISIONE LEGALE

0222200050
DIPARTIMENTO DI SCIENZE ECONOMICHE E STATISTICHE
EQF7
ECONOMICS
2017/2018

OBBLIGATORIO
YEAR OF COURSE 2
YEAR OF DIDACTIC SYSTEM 2016
PRIMO SEMESTRE
CFUHOURSACTIVITY
1060LESSONS
Objectives
THE STUDENT WILL ACQUIRE MAIN KNOWLEDGE ABOUT AUDITING, WITH PARTICULAR REFERENCE TO THE AUDIT RISK MODEL.
THE STUDENT WILL BE ABLE TO APPLY SUCH A KNOWLEDGE TO A REAL ENGAGEMENT.
THE COURSE IS STRICTLY FOCUSED ON ACCOUNTING PROFESSION TOPICS, ACCORDING TO THE ORIENTATION OF THE DEGREE.
Prerequisites
GOOD KNOWLEDGE OF DOUBLE-ENTRY BOOKKEEPING, FINANCIAL REPORTING AND STATISTICS.
Contents
AUDIT PROCESS. A YEAR IN THE LIFE ON AN AUDITOR. REPORTS ON AUDITED FINANCIAL STATEMENTS READING. MANAGEMENT FRAUD AND AUDIT RISK MODEL. PROFESSIONAL STANDARDS. ENGAGEMENT PLANNING. RISK ASSESSMENT. AUDIT PLAN. PRODUCTION CYCLE. REVENUE AND COLLECTION. SAMPLING. AUDIT EVIDENCE. COMPLETION. AUDIT OPINION.
Teaching Methods
LECTURES, SEMINARS, CASE STUDIES, TEAM WORKING, ROLE PLAYING.
Verification of learning
FOR THE STUDENTS ATTENDING THE COURSE: WRITTEN EXAMINATION (NOTIONS) AND PROJECT WORK (WORKING ON AN AUDIT ENGAGEMENT).
FOR OTHER STUDENTS: ORAL EXAMINATION.
Texts
DOCUMENTS, PAPERS AND OTHER OUTLETS WILL BE LISTED AT THE BEGINNING OF THE COURSE.
More Information
THE COURSE WILL TAKE INTO CONSIDERATION AUDITING STANDARDS ISSUED BY THE ITALIAN NATIONAL COUNCIL OF ACCOUNTANTS.
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