Raffaele D'ALESSIO | AUDITING
Raffaele D'ALESSIO AUDITING
cod. 0222100070
AUDITING
| 0222100070 | |
| DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS | |
| EQF7 | |
| BUSINESS MANAGEMENT AND CONSULTING | |
| 2025/2026 |
| OBBLIGATORIO | |
| YEAR OF COURSE 2 | |
| YEAR OF DIDACTIC SYSTEM 2023 | |
| SPRING SEMESTER |
| SSD | CFU | HOURS | ACTIVITY | |
|---|---|---|---|---|
| SECS-P/07 | 12 | 60 | LESSONS |
| Objectives | |
|---|---|
| Knowledge and understanding Students will have to acquire: - knowledge of auditing and international auditing standards. - ability to prepare the main working papers relating to the three phases of the audit process and to carry out the main phases of the process - ability to interpret significant financial statement data for the purpose of expressing the opinion on the financial statements issued by the auditor. Ability to apply knowledge and understanding Students will be able to carry out the main compliance and validity procedures relating to the different phases of the audit process. They will also be able to determine the significant error and carry out the risk assessment. Autonomy of judgment The student will be able to: - coordinate, direct and motivate; - solve problems and make decisions; - evaluate the dynamics of formation, functioning and sustainable change of the company; - formulate reports and assessments on the basis of limited or incomplete information Communication skills The student will be able to: - communicate using IT tools; - convey ideas, problems and solutions; - communicate with stakeholders. Learning ability The student will be able to: - proceed autonomously in updating knowledge; - evaluate the continuation of their education in a university and non-university context. |
| 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 (50 HOURS); CASE STUDY DEVELOPED DURING THE COURSE (10 HOURS). ATTENDING THE COURSE IS NOT MANDATORY. |
| Verification of learning | |
|---|---|
| THE EXAM WILL TAKE INTO CONSIDERATION THE THEORETICAL KNOWLEDGE LEARNT DURING THE LECTURES (50 HOURS) AND THE PRACTICAL SKILLS (10 HOURS). THE EXAM CONSISTS OF AN ORAL EXAMINATION WITH A 0-30 CUM LAUDE POINTS SCORE. THE SCORE DEPENDS ON THE ACCURACY AND COMPLETENESS. ORAL EXAM HAS A 10-20 MINUTES CA. LENGTH. THE MINIMUN SCORE IS 18 WITH A SUFFICIENT KNOWELDGE. THE TOP SCORE IS 30 CUM LAUDE WITH EXCELLENT COMPETENCIES AND CRITICAL ATTITUDES. |
| 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. |
BETA VERSION Data source ESSE3 [Ultima Sincronizzazione: 2025-09-25]
