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Single discipline educational activity
Course Sheet Academic Year of enrolment:
Professor and Collaborators:
Hours of classroom activity:
Prerequisites:
It is advised to firstly take the “Economia aziendale”, “Ragioneria I” and “Ragioneria II” exams
Objectives
Contents The course focuses on the aims and procedures of the corporate auditing, with specific reference to the audit of financial statements. Further attention is given to the normative, professional and doctrinal evolution of the subject
Extended Syllabus The accounting auditing: overview and risk-based approach
Planning an audit
The audit of financial statements
Completing the audit and forming an opinion on financial statements
Assessment of the going concern assumption and the effects on the opinion on financial statements
Recommended Bibliography BAVA F. (2016): La revisione del bilancio. Dalla pianificazione alla revisione delle voci del bilancio con gli ISA Italia, Giuffrè, Milano - ISBN 9788814216039
Any additional materials will be notified in classroom and made available through the Moodle platform on the fad.unich.it web page
Methods of Provision
Teaching Methods Lectures and seminars, aimed at acquiring and deepening the knowledge related to the program
Case studies, aimed at developing competences, judgment and communication skills
The course also uses the Moodle platform as an e-learning tool to interact with students
Evaluation methods Verification of learning:
The exam consists of: 1) a preliminary written test, aimed at ascertaining the comprehension of the course contents; 2) a final interview, aimed at deepening the knowledge of specific aspects related to the entire exam program. The final evaluation takes into account both the written and oral tests
Contacts/More Information