Teacher
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ROSSI Fabrizio
(syllabus)
The course is divided into two modules.
The first module is dedicated to deepening the following topics: • Assurance services (full audit and limited audit) under the Framework (IFAC, International Framework for Assurance Engagements) of international auditing standards (ISA). • The analysis of the process of keeping the social accounts and the preparation of the financial statements; • The fundamental principles of full audit (full audit), that is: significance, audit risk and evidence. • Understanding of the auditing process, articulated in its typical phases: work planning, collection of audit evidence and finally issuing the report on the financial statements. Particular importance will be given to the qualifying elements of a good accounting organization as well as to the verification procedures used by the auditor for the expression of the opinion on the financial statements. During the lessons, the methodological and practical aspects of carrying out the audit work will also be studied in depth through practical cases and classroom work for the practical application of the audit techniques covered by the lessons.
The second module is dedicated to understanding the following areas: • the regulatory framework for the statutory audit of accounts, divided into primary (national and EU) legislation and notes on secondary legislation (implementing regulations); • the ISA Italia international auditing standards, the SA Italia auditing standards, the international quality control principle (ISQC Italy) 1 The subjects registered in the Register of statutory auditors (auditors and auditing companies) are required to observe these principles in the exercise of the statutory audit pursuant to Legislative Decree no. 39/2010.
(reference books)
The texts and teaching materials will be indicated by the teacher at the beginning of the course.
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