Emanuela Mattia CAFARO | AUDITING

cod. 0222100070

AUDITING

	0222100070
	DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS
	EQF7
	BUSINESS MANAGEMENT AND CONSULTING
	2023/2024

CURRICULUM - PROFESSIONAL ACCOUNTANCY Cohort 2022/2023

	OBBLIGATORIO
	YEAR OF COURSE 2
	YEAR OF DIDACTIC SYSTEM 2014
	SPRING SEMESTER

TEACHING UNITS

	SSD	CFU	HOURS	ACTIVITY	TYPE OF ACTIVITY
	SECS-P/07	12	60	LESSONS	COMPULSORY SUBJECTS, CHARACTERISTIC OF THE CLASS

PROFESSORS

	VALERIO ANTONELLI T Curriculum
	EMANUELA MATTIA CAFARO Curriculum

	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).

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). ATTENDING THE COURSE IS NOT MANDATORY.

	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 EXAM INCLUDES A PROJECT WORK (RELATED TO 20 HOURS) WITH A 0-5 POINTS SCORE AND AN ORAL EXAMINATION WITH A 0-25 POINTS SCORE. THE SCORE DEPENDS ON THE ACCURACY AND COMPLETENESS. ORAL EXAM HAS A 15-20 MINUTES CA. LENGTH. THE GLOBAL SCORE IS CALCULATED BY ADDING THE TWO SCROES. THE MINIMUN SCORE IS 18 WITH A SUFFICIENT KNOWELDGE. THE TOP SCORE IS 30 CUM LAUDE WITH EXCELLENT COMPETENCIES.

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 EXAM INCLUDES A PROJECT WORK (RELATED TO 20 HOURS) WITH A 0-5 POINTS SCORE AND AN ORAL EXAMINATION WITH A 0-25 POINTS SCORE. THE SCORE DEPENDS ON THE ACCURACY AND COMPLETENESS. ORAL EXAM HAS A 15-20 MINUTES CA. LENGTH. THE GLOBAL SCORE IS CALCULATED BY ADDING THE TWO SCROES. THE MINIMUN SCORE IS 18 WITH A SUFFICIENT KNOWELDGE. THE TOP SCORE IS 30 CUM LAUDE WITH EXCELLENT COMPETENCIES.

	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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Emanuela Mattia CAFARO | AUDITING