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Versione italiana
Academic year
Professioni e amministrazione d’impresa
Didactic period
Primo Semestre

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.


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 statements. (15 hours)

- Auditors' reports. (8 ore)

Didactic methods

The course includes lessons and practice on specific audit procedures.
Teaching methods consist of oral presentations with the support of slides and analysis of practical examples.

Attendance at the course is recommended

Learning assessment procedures

Written examination at the end of the course, with optional oral test on student's request. The written test will consist of true/false questions, multiple choice questions and some exercises.

Reference texts

Reference texts :
Textbook: La revisione legale. Tecniche e procedure (Author: Riccardo Bauer - Publisher: Maggioli Editore - February 2019)

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