Auditing and Auditing Skills
A.Y. 2024/2025
Learning objectives
Undefined
Expected learning outcomes
Undefined
Lesson period: Second semester
Assessment methods: Esame
Assessment result: voto verbalizzato in trentesimi
Single course
This course can be attended as a single course.
Course syllabus and organization
Single session
Responsible
Lesson period
Second semester
Course syllabus
The topics covered by the course are the following:
- The legal system of controls in businesses (with a focus on the national context)
- The discipline of the statutory auditors
- The discipline of mandatory reduction of the capital for losses
- A risk-based approach
- Objectives and fundamental concepts of financial auditing
- Auditor's judgment on financial statements and verification of the going concern
- The process of audit and its documentation
- Control planning and periodic verifications
- Audit of financial statements: assertions and audit procedures
- Audit evidence, audit procedures, and sampling
- Audit of deferred taxes
- Specific aspects of auditing for account receivables, intangible and tangible assets, and investments
- Fraud in financial statements
- Auditors' report on financial statements
- AI and Advanced Tools for Statutory Auditing
- DNF Assurance and Supervisory Body Report on Social Report
- The legal system of controls in businesses (with a focus on the national context)
- The discipline of the statutory auditors
- The discipline of mandatory reduction of the capital for losses
- A risk-based approach
- Objectives and fundamental concepts of financial auditing
- Auditor's judgment on financial statements and verification of the going concern
- The process of audit and its documentation
- Control planning and periodic verifications
- Audit of financial statements: assertions and audit procedures
- Audit evidence, audit procedures, and sampling
- Audit of deferred taxes
- Specific aspects of auditing for account receivables, intangible and tangible assets, and investments
- Fraud in financial statements
- Auditors' report on financial statements
- AI and Advanced Tools for Statutory Auditing
- DNF Assurance and Supervisory Body Report on Social Report
Prerequisites for admission
The course delves into supervisory activities and statutory auditing of financial statements through a technical-operational approach. It requires basic knowledge of bookkeeping activities and national accounting principles.
Teaching methods
The course includes 42 hours of in-person lectures, following the schedule set by the Department. The teaching methodology consists of lectures, guest speaker testimonials, and the analysis of operational case studies. All course materials will be uploaded in advance on the dedicated MyAriel page.
The final grade will be entirely based on the written exam, which will last 60 minutes and consist of five questions and case studies to solve. The exam format will be identical for both attending and non-attending students.
The final grade will be entirely based on the written exam, which will last 60 minutes and consist of five questions and case studies to solve. The exam format will be identical for both attending and non-attending students.
Teaching Resources
- Slides of the course and case studies
- Bava F., LA REVISIONE DEL BILANCIO, Risk approach: pianificazione, revisione delle voci del bilancio e verifica del going concern, Giuffrè editore, Milano, 2019
- Bava F., LA REVISIONE DEL BILANCIO, Risk approach: pianificazione, revisione delle voci del bilancio e verifica del going concern, Giuffrè editore, Milano, 2019
Assessment methods and Criteria
Written test lasting 1 hour, featuring 4-5 open questions, exercises and cases. Specifically, during the course, similar cases and exercises will be presented and analyzed. The structure of the exam varies depending on the length and complexity of the cases and exercises proposed.
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES - University credits: 6
Lessons: 42 hours
Professor:
Brescia Valerio
Shifts:
Turno
Professor:
Brescia ValerioEducational website(s)
Professor(s)