First cycle
degree courses
Second cycle
degree courses
Single cycle
degree courses
School of Economics and Political Science
Course unit
EPP3052728, A.A. 2017/18

Information concerning the students who enrolled in A.Y. 2016/17

Information on the course unit
Degree course Second cycle degree in
EP1981, Degree course structure A.Y. 2013/14, A.Y. 2017/18
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Number of ECTS credits allocated 6.0
Type of assessment Mark
Course unit English denomination AUDITING AND CONTROL
Department of reference Department of Economics and Management
Mandatory attendance No
Language of instruction English
Single Course unit The Course unit CANNOT be attended under the option Single Course unit attendance
Optional Course unit The Course unit can be chosen as Optional Course unit

Teacher in charge FILIPPO ZAGAGNIN

ECTS: details
Type Scientific-Disciplinary Sector Credits allocated
Educational activities in elective or integrative disciplines SECS-P/07 Business Administration 6.0

Mode of delivery (when and how)
Period Second semester
Year 2nd Year
Teaching method frontal

Organisation of didactics
Type of hours Credits Hours of
Hours of
Individual study
Lecture 6.0 42 108.0 No turn

Start of activities 26/02/2018
End of activities 01/06/2018

Examination board
Examination board not defined

Prerequisites: n.a.
Target skills and knowledge: see Syllabus in english
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.
Additional notes about suggested reading: Additional notes about suggested reading: For the course it is not foreseen a textbook. Study material will be distributed during the classes, including technical documentation.
Textbooks (and optional supplementary readings)