Gaetano MATONTI | AUDITING

cod. 0222200050

AUDITING

	0222200050
	DEPARTMENT OF ECONOMICS AND STATISTICS
	EQF7
	ECONOMICS
	2024/2025

CURRICULUM FINANCIAL AND PROFESSIONAL CONSULTING

	OBBLIGATORIO
	YEAR OF COURSE 2
	YEAR OF DIDACTIC SYSTEM 2018
	SPRING SEMESTER

TEACHING UNITS

	SSD	CFU	HOURS	ACTIVITY	TYPE OF ACTIVITY
	SECS-P/07	10	60	LESSONS	SUPPLEMENTARY COMPULSORY SUBJECTS

EXAMS

Exam	Date	Session
MATONTI	15/04/2025 - 09:30	SESSIONE ORDINARIA
MATONTI	28/05/2025 - 09:30	SESSIONE ORDINARIA
MATONTI	18/06/2025 - 09:30	SESSIONE ORDINARIA
MATONTI	30/06/2025 - 09:00	SESSIONE ORDINARIA
MATONTI	05/09/2025 - 09:00	SESSIONE DI RECUPERO

	Objectives
	KNOWLEDGE AND UNDERSTANDING: 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. APPLYING KNOWLEDGE AND UNDERSTANDING: THE STUDENTS WILL BE ABLE TO APPLY SUCH KNOWLEDGE TO AUDIT FINANCIAL STATEMENTS, ANALYZING AND ASSESSING THE AUDIT RISKS.

	Prerequisites
	ECONOMIA AZIENDALE, FINANCIAL ACCOUNTING, FINANCIAL STATEMENTS

	Contents
	THE COURSE COVERS THE FOLLOWING TOPICS: - 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). - THE AUDIT OF MAIN CYCLES (24 HOURS); - THE FINAL AUDIT (4 HOURS); - THE AUDIT OPINION (1 HOUR); - ASSURANCE SERVICES (1 HOUR).

	Teaching Methods
	LECTURES AND THEORETICAL CONTENTS.

	Verification of learning
	THE EXAMINATION CONSISTS OF A WRITTEN TEST LASTING 60 MINUTES AND AN ORAL TEST. THE WRITTEN TEST CONSISTS OF 5 EXERCISES AIMED AT VERIFYING THE STUDENT'S ABILITY TO APPLY THE METHODOLOGIES AND ANALYSIS TOOLS LEARNT DURING THE COURSE. THE ORAL TEST, LASTING A MAXIMUM OF 20 MINUTES, CONSISTS OF A DISCUSSION OF THE PAPER, AIMED AT VERIFYING THE STUDENT'S ABILITY TO INDEPENDENTLY DEVELOP THE NOTIONS LEARNED. THE ORAL EXAM WILL TEST THE THEORETICAL KNOWLEDGE OF THE TOPICS INDICATED IN THE "COURSE CONTENTS" SECTION OF THIS SHEET. THE ORAL TEST WILL BE OPEN TO STUDENTS WHO ACHIEVE A MINIMUM SCORE OF 18 ON THE WRITTEN TEST. THE MARK FOR THE ORAL TEST DEPENDS ON THE DEGREE OF DEPTH OF THE PAPER AND THE STUDENT'S ABILITY TO EFFECTIVELY PRESENT THE CONTENT AND CRITICALLY DISCUSS THE TOPICS ILLUSTRATED. THE MARK FOR THE ORAL TEST IS AIMED AT ASSESSING THE STUDENT'S THEORETICAL DEPTH. THE MINIMUM SCORE FOR THE ORAL TEST REFERRES TO THE KNOWLEDGE OF THE THEMES REFERRED TO IN THE "COURSE CONTENTS" SECTION OF THIS SHEET. THE MAXIMUM MARK IS ACHIEVED WHEN THE STUDENT DEMONSTRATES AN ADEQUATE MASTERY OF THE SUBJECT MATTER, AS WELL AS: QUALITY OF EXPOSITION, IN TERMS OF THE USE OF APPROPRIATE SCIENTIFIC LANGUAGE; ABILITY TO CORRELATE ACROSS THE VARIOUS TOPICS OF THE COURSE AND, WHERE POSSIBLE, WITH OTHER DISCIPLINES; AUTONOMY OF JUDGEMENT DEMONSTRATED.

THE EXAMINATION CONSISTS OF A WRITTEN TEST LASTING 60 MINUTES AND AN ORAL TEST.
THE WRITTEN TEST CONSISTS OF 5 EXERCISES AIMED AT VERIFYING THE STUDENT'S ABILITY TO APPLY THE METHODOLOGIES AND ANALYSIS TOOLS LEARNT DURING THE COURSE. THE ORAL TEST, LASTING A MAXIMUM OF 20 MINUTES, CONSISTS OF A DISCUSSION OF THE PAPER, AIMED AT VERIFYING THE STUDENT'S ABILITY TO INDEPENDENTLY DEVELOP THE NOTIONS LEARNED. THE ORAL EXAM WILL TEST THE THEORETICAL KNOWLEDGE OF THE TOPICS INDICATED IN THE "COURSE CONTENTS" SECTION OF THIS SHEET.
THE ORAL TEST WILL BE OPEN TO STUDENTS WHO ACHIEVE A MINIMUM SCORE OF 18 ON THE WRITTEN TEST. THE MARK FOR THE ORAL TEST DEPENDS ON THE DEGREE OF DEPTH OF THE PAPER AND THE STUDENT'S ABILITY TO EFFECTIVELY PRESENT THE CONTENT AND CRITICALLY DISCUSS THE TOPICS ILLUSTRATED. THE MARK FOR THE ORAL TEST IS AIMED AT ASSESSING THE STUDENT'S THEORETICAL DEPTH.
THE MINIMUM SCORE FOR THE ORAL TEST REFERRES TO THE KNOWLEDGE OF THE THEMES REFERRED TO IN THE "COURSE CONTENTS" SECTION OF THIS SHEET.
THE MAXIMUM MARK IS ACHIEVED WHEN THE STUDENT DEMONSTRATES AN ADEQUATE MASTERY OF THE SUBJECT MATTER, AS WELL AS: QUALITY OF EXPOSITION, IN TERMS OF THE USE OF APPROPRIATE SCIENTIFIC LANGUAGE; ABILITY TO CORRELATE ACROSS THE VARIOUS TOPICS OF THE COURSE AND, WHERE POSSIBLE, WITH OTHER DISCIPLINES; AUTONOMY OF JUDGEMENT DEMONSTRATED.

	Texts
	RECOMMENDED TEXTBOOKS: - D'ALESSIO R., ANTONELLI V., REVISIONE LEGALE. LOGICA, PRINCIPI, PRATICHE, CEDAM (ALL CHAPTERS) - LIVATINO M., AUDITING. PRINCIPLES, METHODOLOGIES AND APPLICATIONS, EGEA, LATEST EDITION (ALL EXCEPT CHAPTERS 11, 13, 21, 23). ALTERNATIVELY: - D'ONZA G., MARCHI L., LA REVISIONE DEL BILANCIO. PRINCIPI, METODI E PROCEDURE, GIAPPICHELLI, LATEST EDITION (ALL) OR: - FELLEGARA A.M., AUDIT MANUAL. LOGIC AND TOOLS, GIAPPICHELLI, LATEST EDITION (SI PORTA TUTTA TUTTO). FOR ERASMUS STUDENTS ONLY, AS AN ALTERNATIVE TO THE SUGGESTED BOOKS: ALVIN A. ARENS, RANDAL J. ELDER, MARK S. BEASLEY, CHRIS E. HOGAN, AUDITING AND ASSURANCE SERVICES, 18TH EDITION, PEARSON (PRINTED OR E-BOOK EDITION).

Texts

RECOMMENDED TEXTBOOKS:

- D'ALESSIO R., ANTONELLI V., REVISIONE LEGALE. LOGICA, PRINCIPI, PRATICHE, CEDAM (ALL CHAPTERS)

- LIVATINO M., AUDITING. PRINCIPLES, METHODOLOGIES AND APPLICATIONS, EGEA, LATEST EDITION (ALL EXCEPT CHAPTERS 11, 13, 21, 23).

ALTERNATIVELY:

- D'ONZA G., MARCHI L., LA REVISIONE DEL BILANCIO. PRINCIPI, METODI E PROCEDURE, GIAPPICHELLI, LATEST EDITION (ALL)

OR:

- FELLEGARA A.M., AUDIT MANUAL. LOGIC AND TOOLS, GIAPPICHELLI, LATEST EDITION (SI PORTA TUTTA TUTTO).

FOR ERASMUS STUDENTS ONLY, AS AN ALTERNATIVE TO THE SUGGESTED BOOKS:
ALVIN A. ARENS, RANDAL J. ELDER, MARK S. BEASLEY, CHRIS E. HOGAN, AUDITING AND ASSURANCE SERVICES, 18TH EDITION, PEARSON (PRINTED OR E-BOOK EDITION).

	More Information
	SLIDES AND ALL TEACHING MATERIALS WILL BE UPLOADED ON GOOGLE CLASSROOM. STUDENTS MAY LOG IN USING THE PASSWORD COMMUNICATED IN THE CLASS.

Lessons Timetable

BETA VERSION Data source ESSE3 [Ultima Sincronizzazione: 2025-03-26]

Gaetano MATONTI | AUDITING