ECONOMICS | AUDIT E REVISIONE LEGALE
ECONOMICS AUDIT E REVISIONE LEGALE
cod. 0222200050
AUDIT E REVISIONE LEGALE
| 0222200050 | |
| DIPARTIMENTO DI SCIENZE ECONOMICHE E STATISTICHE | |
| EQF7 | |
| ECONOMICS | |
| 2019/2020 |
| OBBLIGATORIO | |
| YEAR OF COURSE 2 | |
| YEAR OF DIDACTIC SYSTEM 2018 | |
| SECONDO SEMESTRE |
| SSD | CFU | HOURS | ACTIVITY | |
|---|---|---|---|---|
| SECS-P/07 | 10 | 60 | LESSONS |
| Objectives | |
|---|---|
| THIS COURSE IS DESIGNED TO PROVIDE AN INTRODUCTION TO AUDITING. THE OBJECTIVES INCLUDE PRINCIPLES AND PRACTICES USED BY PUBLIC ACCOUNTANTS AND INTERNAL AUDITORS IN EXAMINING FINANCIAL STATEMENTS AND SUPPORTING DATA. THE STUDENT WILL BE ABLE TO UNDERSTAND ALL ISSUES RELATED TO THE AUDITING OF FINANCIAL STATEMENTS |
| Prerequisites | |
|---|---|
| TO ATTEND THE COURSE, COMPETENCES ON FINANCIAL ACCOUNTING, FINANCIAL REPORTING, COMMERCIAL LAW AND SAMPLING ARE NECESSARY. |
| Contents | |
|---|---|
| AUDITING LAW. ISA. AUDIT RISK MODEL. AUDITING PROBLEMS. AUDIT OPINION. REVENUE CYLCE. ACQUISITION CYCLE. INVENTORY AND WAREHOUSING CYCLE. LONG TERM CONTRACTS CYCLE. ASSETS CYCLE. PAYROLL AND PERSONNEL CYCLE. CASH BALANCES CYCLE. |
| Teaching Methods | |
|---|---|
| THIS CLASS WILL CONSIST OF LECTURE, DISCUSSION, HOMEWORK AND EXAMS. THE METHOD OF INSTRUCTION FOR THIS COURSE WILL BE LIVE FACETOFACE IN THE CLASSROOM AND WEB ENHANCED. ANY SUPPLEMENTAL MATERIALS WILL BE PROVIDED ON THE INTERNET. |
| Verification of learning | |
|---|---|
| WRITTEN AND ORAL EXAM |
| Texts | |
|---|---|
| ANTONELLI V. D'ALESSIO R. BOZZA E. MANUALE DI REVISIONE LEGALE. EDISES. 2017. |
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