First cycle
degree courses
Second cycle
degree courses
Single cycle
degree courses
School of Economics and Political Science
Course unit
EPP3052728, A.A. 2019/20

Information concerning the students who enrolled in A.Y. 2018/19

Information on the course unit
Degree course Second cycle degree in
EP2423, Degree course structure A.Y. 2017/18, A.Y. 2019/20
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Degree course track ACCOUNTING AND FINANCE [001PD]
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
E-Learning website
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
Core courses SECS-P/07 Business Administration 6.0

Course unit organization
Period First semester
Year 2nd Year
Teaching method frontal

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

Start of activities 23/09/2019
End of activities 18/01/2020
Show course schedule 2019/20 Reg.2017 course timetable

Examination board
Board From To Members of the board
2 Commissione AA 2019/20 01/10/2019 30/11/2020 ZAGAGNIN FILIPPO (Presidente)
BOESSO GIACOMO (Membro Effettivo)
FABRIZI MICHELE (Membro Effettivo)

Prerequisites: Overall knowledge of the generally accepted accounting principles
Target skills and knowledge: Risk assessment, Internal controls evaluation, Professional skepticism, Audit procedures and professional judgement
Examination methods: Written exam
Assessment criteria: Knowledge of professional standards and ability to apply them
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.
Planned learning activities and teaching methods: Illustration of professional standards and operational best practices. Business case, tutorials and analysis of financial information
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)