Gaetano MATONTI | AUDITING
Gaetano MATONTI AUDITING
cod. 0222200050
AUDITING
| 0222200050 | |
| DEPARTMENT OF ECONOMICS AND STATISTICS | |
| EQF7 | |
| ECONOMICS | |
| 2022/2023 |
| OBBLIGATORIO | |
| YEAR OF COURSE 2 | |
| YEAR OF DIDACTIC SYSTEM 2018 | |
| SPRING SEMESTER |
| SSD | CFU | HOURS | ACTIVITY | |
|---|---|---|---|---|
| SECS-P/07 | 10 | 60 | LESSONS |
| Objectives | |
|---|---|
| THE AIM OF THE SUBJECT OF AUDIT IS TO PREPARE STUDENTS IN UNDERSTANDING THE MAIN TOPICS ABOUT FINANCIAL AUDITING, IN THE LIGHT OF THE AUDIT RISK MODEL. THE STUDENTS WILL BE ABLE TO APPLY SUCH KNOWLEDGE TO AUDIT FINANCIAL STATEMENTS. |
| Prerequisites | |
|---|---|
| ECONOMIA AZIENDALE, FINANCIAL ACCOUNTING, FINANCIAL STATEMENTS. |
| Contents | |
|---|---|
| MODULE I (30 HOURS) - TEACHER: G. MATONTI: - THE AUDIT AND THE AUDITORS, THE AUDITING STANDARDS (10 HOURS); - AUDIT METHODOLOGY AND AUDITING PROCESS (16 HOURS); - THE AUDIT IN NON-LISTED COMPANIES AND THE ROLE OF THE STATUTORY COMMITTEE (4 HOURS). MODULE II: - THE AUDIT OF MAIN CYCLES (24 HOURS); - THE FINAL AUDIT (4 HOURS); - THE AUDIT OPINION (2 HOURS). |
| Teaching Methods | |
|---|---|
| LECTURES AND THEORETICAL CONTENTS. |
| Verification of learning | |
|---|---|
| THE VERIFICATION OF LEARNING IS BASED ON A WRITTEN AND ORAL EXAMINATION. THE FINAL EVALUATION IS MARKED AS 30/30 (MAXIMUM). THE WRITTEN PART, WHICH TAKES ONE HOUR, CONSISTS OF QUESTIONS AND EXERCISES ON THE PROGRAM, IN ORDER TO SIMULATE THE AUDITOR WORK . THE ORAL EXAMINATION, WHICH TAKES ABOUT 20 MINUTES, CONSISTS OF THEORETICAL AND METHODOLOGICAL QUESTIONS. |
| Texts | |
|---|---|
| MODULE I: - D’ALESSIO R., ANTONELLI V., PRINCIPI DI AUDITING, VOLUME I, EDISES 2021 (CHAPTERS 1-15). ALTERNATIVE BOOKS: - LIVATINO M., AUDITING. PRINCIPI, METODOLOGIA E APPLICAZIONI, EGEA, 2022 (SI PORTA TUTTO); - D’ONZA G., MARCHI L., LA REVISIONE DEL BILANCIO. PRINCIPI, METODI E PROCEDURE, GIAPPICHELLI, 2020; AND - FELLEGARA A.M., MANUALE DI REVISIONE LEGALE. LOGICHE E STRUMENTI, GIAPPICHELLI, 2020. MODULE II: D'ALESSIO R., ANTONELLI V., PRINCIPI DI AUDITING - VOLUME II, EDISES, 2021 ALTERNATIVE BOOKS: - D’ONZA G., MARCHI L., LA REVISIONE DEL BILANCIO. PRINCIPI, METODI E PROCEDURE, GIAPPICHELLI, 2020; OR: - FELLEGARA A.M., MANUALE DI REVISIONE LEGALE. LOGICHE E STRUMENTI, GIAPPICHELLI, 2020 |
| More Information | |
|---|---|
| SLIDES AND ALL TEACHING MATERIALS WILL BE UPLOADED ON GOOGLE CLASSROOM. STUDENTS MAY LOG IN USING THE PASSWORD COMMUNICATED IN THE CLASS. |
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