Valerio ANTONELLI | Auditing and Control
Valerio ANTONELLI Auditing and Control
cod. 0222200025
AUDITING AND CONTROL
| 0222200025 | |
| DIPARTIMENTO DI SCIENZE ECONOMICHE E STATISTICHE | |
| ECONOMICS | |
| 2014/2015 |
| OBBLIGATORIO | |
| YEAR OF COURSE 2 | |
| YEAR OF DIDACTIC SYSTEM 2011 | |
| PRIMO SEMESTRE |
| SSD | CFU | HOURS | ACTIVITY | ||
|---|---|---|---|---|---|
| REVISIONE E CONTROLLO MOD. 1 | |||||
| SECS-P/07 | 5 | 30 | LESSONS | ||
| REVISIONE E CONTROLLO MOD. 2 | |||||
| SECS-P/07 | 5 | 30 | LESSONS | ||
| Objectives | |
|---|---|
| THIS COURSE IS DESIGNED TO PROVIDE AN INTRODUCTION TO AUDITING. THE OBJECTIVES INCLUDEPRINCIPLESAND PRACTICES USED BYPUBLICACCOUNTANTSANDINTERNALAUDITORSIN EXAMINING FINANCIAL STATEMENTS AND SUPPORTING DATA. SPECIAL EMPHASIS IS GIVEN TO ASSETS AND LIABILITIES. THIS COURSE IS A STUDY OF TECHNIQUES AVAILABLE FOR GATHERING, SUMMARIZING,ANALYZINGANDINTERPRETING THEDATAPRESENTEDINFINANCIALSTATEMENTS AND PROCEDURESUSEDINVERIFYINGTHE FAIRNESSOFTHE INFORMATION.ALSOEMPHASIZES ETHICALANDLEGALASPECTSANDCONSIDERATIONS. |
| Prerequisites | |
|---|---|
| KNOWLEDGE OF DOUBLE-ENTRY BOOKKEEPING AND FINANCIAL REPORTING |
| Contents | |
|---|---|
| ISA CLARIFIED. AUDIT RISK MODEL. AUDITING PROCESS. OPINION. AUDIT OF THE REVENUE CYCLE. AUDIT OF THE INVENTORY AND WAREHOUSING CYCLE. AUDIT OF THE ACQUISITION AND PAYMENT CYCLE. AUDIT OF THE CAPITAL ACQUISITION AND REPAYMENT CYCLE. AUDIT OF THE PAYROLL AND PERSONNEL CYCLE. AUDIT OF CASH BALANCES |
| Teaching Methods | |
|---|---|
| LECTURES, WORKSHOPS, EMAIL, SELF-LEARNING SUPPORTED BY COMPUTER SYSTEM |
| Verification of learning | |
|---|---|
| THEY WILL BE EXPLAINED AT THE BEGINNING OF THE COURSE |
| Texts | |
|---|---|
| THEY WILL BE EXPLAINED AT THE BEGINNING OF THE COURSE |
BETA VERSION Data source ESSE3 [Ultima Sincronizzazione: 2016-09-30]
