FINANCIAL AUDITING
Academic year and teacher
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- Versione italiana
- Academic year
- 2021/2022
- Teacher
- MATTIA BERTI
- Credits
- 8
- Didactic period
- Primo Semestre
- SSD
- SECS-P/07
Training objectives
- The course will focus on Italian audit regulations, on Italian and International Standards on Auditing, on the audit methodologies of statutory and consolidated financial statements and on the auditors' reports.
During the course the main audit procedures will be analyzed through practical cases too.
At the end of the course students will gain necessary expertise to start a career in an (Italian) auditing firm. Prerequisites
- Knowledge of accounting, of Italian accounting standards and Italian Civil Code (fifth book).
Course programme
- - Statutory audit in Italy, with reference to D.Lgs. 39/2010;the role of the accounting standards in the audit;standards on auditing : ethical standards, technical standards. (12 hours)
- Italian auditing standards. (21 hours)
- Audit procedures applicable to the main items of financial statement. (15 hours)
- Auditors' reports. (8 hours) Didactic methods
- The course includes lessons and exercises on specific audit procedures.
Lessons are conducted remotely in streaming mode (via Google Meet platform). During the live streaming there is the possibility to intragire directly with the teacher through an active chat during the lesson.
Each lesson is also videotaped and uploaded to the "Classroom" which can be accessed by entering the code that will be communicated (by the UNIFE administration) to the students enrolled.
In the Classroom, in addition to the individual lessons, the slides of the course and the supplementary material will also be loaded (it is therefore good to monitor the Classroom frequently). Learning assessment procedures
- The exam sessions are 6: two in the winter session (January-February), two in the summer session (June-July) and two in the autumn session (September).
The exam is written and oral, in presence (until possible different communication by the University due to the current health emergency).
The written test is divided into 10 multiple choice/TF questions, and is aimed at ascertaining the achievement of the fundamental learning objectives of the subject. The test shall be deemed to have been passed with a minimum rating of 6 out of 10 points.
Those who have passed the written test will have access to the oral exam, in the traditional form of a short interview with the teacher.
The exam is deemed to be passed with a sufficient assessment achieved in both tests.
At the end of the exam the teacher will communicate the grade and the student will have to decide immediately whether to accept or reject the grade awarded. Rejection of the vote does not lead to a leap of appeal Reference texts
- Reference texts :
Textbook: La revisione legale. Tecniche e procedure (Author: Riccardo Bauer - Publisher: Maggioli Editore - October 2020)
Italian Auditing Standards;
Italian GAAP - OIC.
Reference standards:
Decreto Legislativo 27 gennaio 2010, n. 39 as updated by Decreto legislativo 17 luglio 2016, 135
Further material is available at the course Web site http://www.unife.it/economia/economia/insegnamenti/revisione-aziendale
