| AUDITING
(objectives)
The course aims to provide the student with the theoretical and practical notions of auditing, aimed at:
- to understand the methodology and verification procedures necessary to express an opinion on the reliability of the financial statements and the administrative and accounting organization of the companies;
- to know the statutory auditing regulations, the international auditing standards (ISA Italy) and the national auditing standards (SA);
- to develop the analysis capacity of the accounting organization of companies.
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Code
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15780 |
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Language
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ITA |
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Type of certificate
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Profit certificate
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Credits
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8
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Scientific Disciplinary Sector Code
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SECS-P/07
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Contact Hours
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48
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Type of Activity
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Core compulsory activities
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Teacher
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ROSSI Fabrizio
(syllabus)
The course is divided into two macro-areas:
1. Statutory audit regulations
2. Auditing: typical methodology and procedures. Application of ISAs and case studies
(reference books)
BOOK
La disciplina della revisione legale del bilancio, di: Mainardi M., Rossi F., Bessone M. Giappichelli Editore srl., Torino, ISBN ISBN/EAN 979-12-211-0400-4.
Course handout
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Dates of beginning and end of teaching activities
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From to |
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Delivery mode
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Traditional
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Attendance
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not mandatory
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Evaluation methods
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Oral exam
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Teacher
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Bessone Marcello
(syllabus)
The course is divided into two macro-areas:
1. Statutory audit regulations
2. Auditing process: Application of ISAs , methodology and audit procedures.
(reference books)
Testo di riferimento:
- La disciplina della revisione legale del bilancio, di: Mainardi M., Rossi F., Bessone M. Giappichelli Editore srl., Torino, ISBN ISBN/EAN 979-12-211-0400-4.
Saranno inoltre oggetto di esame i contenuti delle Dispense del corso
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Dates of beginning and end of teaching activities
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From to |
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Delivery mode
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Traditional
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Attendance
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not mandatory
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