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AUDITING

Valerio ANTONELLI AUDITING

0222100070
DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS
EQF7
BUSINESS MANAGEMENT AND CONSULTING
2021/2022

OBBLIGATORIO
YEAR OF COURSE 2
YEAR OF DIDACTIC SYSTEM 2014
SPRING SEMESTER
CFUHOURSACTIVITY
1260LESSONS
VALERIO ANTONELLI T Curriculum
EMANUELA MATTIA CAFARO Curriculum
Objectives
THE STUDENT WILL ACQUIRE MAIN KNOWLEDGE ABOUT AUDITING, WITH PARTICULAR REFERENCE TO THE AUDIT RISK MODEL.
THE STUDENT WILL BE ABLE TO APPLY SUCH A KNOWLEDGE TO A REAL ENGAGEMENT.
THE COURSE IS STRICTLY FOCUSED ON ACCOUNTING PROFESSION TOPICS, ACCORDING TO THE ORIENTATION OF THE DEGREE, FOCUSED ON THE CHARTERED ACCOUNTANT AND THE AUDITOR.
Prerequisites
GOOD KNOWLEDGE OF DOUBLE-ENTRY BOOKKEEPING, FINANCIAL REPORTING AND STATISTICS.
Contents
AUDIT PROCESS (4 HOURS). REPORTS ON AUDITED FINANCIAL STATEMENTS READING (2 HOURS). MANAGEMENT FRAUD AND AUDIT RISK MODEL (2 HOURS). PROFESSIONAL STANDARDS (2 HOURS). ENGAGEMENT PLANNING (2 HOURS). RISK ASSESSMENT (6 HOURS). AUDIT PLAN (4 HOURS). PRODUCTION CYCLE (4 HOURS). REVENUE AND COLLECTION (8 HOURS). SAMPLING (4 HOURS). AUDIT EVIDENCE (12 HOURS). COMPLETION (6 HOURS). AUDIT OPINION (4 HOURS).
Teaching Methods
LECTURES ON THEORETICAL CONTENTS (40 HOURS); CASE STUDY DEVELOPED DURING THE COURSE (20 HOURS).
Verification of learning
THE EXAM WILL TAKE INTO CONSIDERATION THE THEORETICAL KNOWLEDGE LEARNT DURING THE LECTURES (40 HOURS) AND THE PRACTICAL SKILLS (20 HOURS). THE FORM OF THE EXAM WILL BE COMMUNICATED AT THE BEGINNING OF THE COUSE AND WILL TAKE INTO CONSIDERATION ALSO THE HEALTH EMERGENCY OF COVID-19, IF OCCURRENT.
Texts
IFAC, GUIDE TO USING INTERNATIONAL STANDARDS ON AUDITING IN THE AUDITS OF SMALL- AND MEDIUM-SIZED ENTITIES, VOL. I AND II
More Information
THE COURSE WILL TAKE INTO CONSIDERATION AUDITING STANDARDS ISSUED BY THE ITALIAN NATIONAL COUNCIL OF CHARTERED ACCOUNTANTS.
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