2. Professors
  3. BISOGNO Marco
  4. Teaching

Auditing of public sector entities

Marco BISOGNO Auditing of public sector entities

0222100061
DIPARTIMENTO DI SCIENZE AZIENDALI - MANAGEMENT & INNOVATION SYSTEMS
EQF7
BUSINESS MANAGEMENT AND CONSULTING
2016/2017

OBBLIGATORIO
YEAR OF COURSE 1
YEAR OF DIDACTIC SYSTEM 2014
PRIMO SEMESTRE
CFUHOURSACTIVITY
1REVISIONE DEI CONTI PUBBLICI MOD 1
630LESSONS
2REVISIONE DEI CONTI PUBBLICI
630LESSONS
MARCO BISOGNO1 Curriculum
FRANCESCA MANES ROSSI2 Curriculum
Objectives
KNOWLEDGE AND UNDERSTANDING: STUDENTS WILL HAVE THEORETICAL KNOWLEDGE AND PRACTICAL COMPETENCIES ABOUT DIFFERENT TYPES OF FINANCIAL STATEMENTS OF PUBLIC ENTITIES, TOOLS AND METHODS OF AUDITING IN ORDER TO ACQUIRE SKILLS TO PROPERLY INTERPRET THE MEANING AND CONTENT OF FINANCIAL STATEMENTS.

APPLYING KNOWLEDGE AND UNDERSTANDING: STUDENTS WILL BE ABLE TO APPLY THESE KNOWLEDGE TO THE PUBLIC SECTOR, IN TERMS OF STRUCTURE AND FORM OF FINANCIAL STATEMENTS, SETTING AUDITING PROCEDURES.

Prerequisites
NO PREREQUISITES.
Contents
FIRST PART: CASH, MODIFIED CASH, MODIFIED ACCRUAL AND FULL ACCRUAL APPROACHES. FINANCIAL STATEMENTS AND BUDGETS OF PUBLIC SECTOR ENTITIES. ITALIAN PUBLIC ACCOUNTING STANDARDS. INTERNATIONAL ACCOUNTING STANDARDS FOR PUBLIC SECTOR ENTITIES.
SECOND PART: AUDITING IN THE PUBLIC SECTOR: OBJECTIVES, SCOPE AND METHODOLOGY AUDITING. THE CONTROL SYSTEM. AUDIT PLAN. INTERNAL AUDIT METHODOLOGY. FORMAL CONTROL OF ADMINISTRATIVE AND ACCOUNTING PROCEDURES. SOCIAL REPORTING
Teaching Methods
FRONTAL LESSONS. CASE-STUDIES.
Verification of learning
ORAL TEST (QUESTIONS ON BUDGET, FINANCIAL STATEMENTS AND AUDIT OF PUBLIC SECTOR ENTITIES)
Texts
FIRST PART: ROWAN H. JONES, MAURICE W. PENDLEBURY, PUBLIC SECTOR ACCOUNTING, PRENTICE HALL, LAST EDITION.
SECOND PART: BOURN J., PUBLIC SECTOR AUDITING, HARDCOVER, 2007.
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