Emanuela Mattia CAFARO | AUDITING
Emanuela Mattia CAFARO AUDITING
cod. 0222100070
AUDITING
| 0222100070 | |
| DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS | |
| EQF7 | |
| BUSINESS MANAGEMENT AND CONSULTING | |
| 2022/2023 |
| OBBLIGATORIO | |
| YEAR OF COURSE 2 | |
| YEAR OF DIDACTIC SYSTEM 2014 | |
| SPRING SEMESTER |
| SSD | CFU | HOURS | ACTIVITY | |
|---|---|---|---|---|
| SECS-P/07 | 12 | 60 | LESSONS |
| Objectives | |
|---|---|
| THE AIM OF THE COURSE IS TO TRANSFER KNOWLEDGE AND COMPETENCES IN TERMS OF AUDITING. AUDITING PRINCIPLES AND TECHNIQUES WILL BE TAKEN INTO CONSIDERATION. |
| 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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