| Unit | Credits | Academic sector | Period | Academic staff |
|---|---|---|---|---|
| lezione | 10 | SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES | Secondo semestre |
Andrea Guerrini
|
Module: 1 - lezione
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The course aims to provide a placement of auditing in the context of corporate governance systems, to give the basics and the standards for the carrying out of auditing, and to provide the methods of analysis of corporate control systems within the risk evaluation approach.
Module: 2 - lezione
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Module: 1 - lezione
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The actors of auditing within the systems of corporate governance and control.
The concepts of risk and materiality in the auditing context.
The corporate risk factors in auditing.
The management and the nature of auditing.
The instruments of auditing.
The output of auditing and the performance standard.
1) Auditing: glossary, classification and characteristics
2) The auditing
3) Materiality and auditing risk
4) The internal auditing system
5) The analysis instruments, the operating techniques and the information support
6) The techniques of statistics sampling
7) The audit planning
8) The audit by cycles
Conclusions: the auditing and its different contexts
Module: 2 - lezione
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Module: 1 - lezione
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the examination in written
Module: 2 - lezione
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| Author | Title | Publisher | Year | ISBN | Note |
| Hinna L., Messier W.F. | Auditing. Fondamenti di revisione contabile | McGraw-Hill | 2007 | ||
| Campedelli B | La salvaguardia del valore aziendale. Rischio, Controllo, Performance (Edizione 1) | Giappichelli | 2007 |
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