AUDIT E REVISIONE LEGALE

ECONOMICS 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
CFUHOURSACTIVITY
1060LESSONS
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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