AUDITING AND CONTROL

Second cycle degree in BUSINESS ADMINISTRATION - ECONOMIA E DIREZIONE AZIENDALE (discontinued)

Campus: PADOVA

Language: English

Teaching period: Second Semester

Lecturer: FILIPPO ZAGAGNIN

Number of ECTS credits allocated: 6


Syllabus
Prerequisites: n.a.
Examination methods: written exam.
Course unit contents: The course aims to illustrate the auditing process and the main operating auditing procedures, supported by practical examples showing how to carry out the work .
- The first part of the course explores the scope of the relevant legislation and the framework of the auditing standards where the auditing process and activities take place, specifically on the roles and responsibilities of the auditor in charge: laws and regulations; ethics and independence.
- The second part deals with the definition of the audit strategy, analyzing the required elements to approach and apply the auditing procedures: auditing standards; materiality; audit approach; internal control system; audit planning.
- The third part will describe the main procedures: audit evidence; analytical procedures and sampling.
- The fourth part will present the conclusions of the audit, the nature and type of opinion in the audit report : evaluation of misstatements identified during the audit; subsequent events; fraud; managements representations; use of experts.