AUDITING

ECONOMICS AUDITING

0222200050
DEPARTMENT OF ECONOMICS AND STATISTICS
EQF7
ECONOMICS
2022/2023

OBBLIGATORIO
YEAR OF COURSE 2
YEAR OF DIDACTIC SYSTEM 2018
SPRING SEMESTER
CFUHOURSACTIVITY
1060LESSONS
Objectives
THE AIM OF THE SUBJECT OF AUDIT IS TO PREPARE STUDENTS IN UNDERSTANDING THE MAIN TOPICS ABOUT FINANCIAL AUDITING, IN THE LIGHT OF THE AUDIT RISK MODEL. THE STUDENTS WILL BE ABLE TO APPLY SUCH KNOWLEDGE TO AUDIT FINANCIAL STATEMENTS.
Prerequisites
ECONOMIA AZIENDALE, FINANCIAL ACCOUNTING, FINANCIAL STATEMENTS.
Contents
MODULE I (30 HOURS) - TEACHER: G. MATONTI:
- THE AUDIT AND THE AUDITORS, THE AUDITING STANDARDS (10 HOURS);
- AUDIT METHODOLOGY AND AUDITING PROCESS (16 HOURS);
- THE AUDIT IN NON-LISTED COMPANIES AND THE ROLE OF THE STATUTORY COMMITTEE (4 HOURS).

MODULE II:
- THE AUDIT OF MAIN CYCLES (24 HOURS);
- THE FINAL AUDIT (4 HOURS);
- THE AUDIT OPINION (2 HOURS).
Teaching Methods
LECTURES AND THEORETICAL CONTENTS.
Verification of learning
THE VERIFICATION OF LEARNING IS BASED ON A WRITTEN AND ORAL EXAMINATION. THE FINAL EVALUATION IS MARKED AS 30/30 (MAXIMUM). THE WRITTEN PART, WHICH TAKES ONE HOUR, CONSISTS OF QUESTIONS AND EXERCISES ON THE PROGRAM, IN ORDER TO SIMULATE THE AUDITOR WORK . THE ORAL EXAMINATION, WHICH TAKES ABOUT 20 MINUTES, CONSISTS OF THEORETICAL AND METHODOLOGICAL QUESTIONS.
Texts
MODULE I:
- D’ALESSIO R., ANTONELLI V., PRINCIPI DI AUDITING, VOLUME I, EDISES 2021 (CHAPTERS 1-15).

ALTERNATIVE BOOKS:

- LIVATINO M., AUDITING. PRINCIPI, METODOLOGIA E APPLICAZIONI, EGEA, 2022 (SI PORTA TUTTO);


- D’ONZA G., MARCHI L., LA REVISIONE DEL BILANCIO. PRINCIPI, METODI E PROCEDURE, GIAPPICHELLI, 2020; AND
- FELLEGARA A.M., MANUALE DI REVISIONE LEGALE. LOGICHE E STRUMENTI, GIAPPICHELLI, 2020.


MODULE II:
D'ALESSIO R., ANTONELLI V., PRINCIPI DI AUDITING - VOLUME II, EDISES, 2021

ALTERNATIVE BOOKS:

- D’ONZA G., MARCHI L., LA REVISIONE DEL BILANCIO. PRINCIPI, METODI E PROCEDURE, GIAPPICHELLI, 2020;

OR:
- FELLEGARA A.M., MANUALE DI REVISIONE LEGALE. LOGICHE E STRUMENTI, GIAPPICHELLI, 2020
More Information
SLIDES AND ALL TEACHING MATERIALS WILL BE UPLOADED ON GOOGLE CLASSROOM. STUDENTS MAY LOG IN USING THE PASSWORD COMMUNICATED IN THE CLASS.
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