|Official course title||REVISIONE CONTABILE|
|Degree level||First Cycle Degree M.D.270|
|Educational sector code||SECS-P/07|
Degree Programmes and curricula
The course provides the fundamental theoretical notions to carry out the work of an auditor and the function of an auditor. In particular, the course analyses the objectives, the principles and the modality of auditing, the rules regarding the judgement of the balance sheet and the legal regulation of the board of auditors.
Basic notions of accounting and of the relative normative. For attending the exam is required to have passed the exam of Economia aziendale.
1. Auditing of balance sheet: principles based approach and its legislation
2. Auditing' s planning of the control and risk
3. Ethics, reservedness and independence of the auditor
4. Management of risk in the internal auditing
5. National and international auditing principles
6. The main procedures of auditing applying to some economical cycles
7. The auditing of the balance sheet
8. The relationship of the auditing
9. The board of auditors
10. The board of auditors and the auditing
Recommended Reading List
C. CEDARINI- G. DAN- G. MANZANA- M. PEVERELLI: "Guida alla Revisione legale dei conti", Sole 24 ORE Spa (Sistema Frizzera)- Milano (capitoli 1, 2, 3, 4, 5, 6, 7)
VALERIO SIMONATO: "La gestione dell'impresa in partita doppia. Dalle rilevazioni contabili al bilancio d'esercizio" Etas- Rcs Libri Spa, Milano, 2004. (Parte quarta solo per i capitoli 19, 20 e 21 da pag.259 a pag. 299- Parte quinta e parte sesta da pag. 329 a pag. 415).
O.I.C "Principi contabili nazionali", Il Sole 24 Ore Spa, Milano.
C.N.D.C. e R. "I principi di revisione contabile".
The participation is recommended by the fact that the characteristics and the legislation is evolving.
Frontal lessons with the treatment of auditing' s applicative cases. Furthermore the teacher will be direct confronted with the students and some consultant experts will take part at the lessons.
To take the exam it is advised to have passed also the exams of "Ragioneria generale e applicata" and "Bilancio e analisi economico-finanziaria".
Oral test about the notions acquired during the course.
- Course with sustainable contents
- University credits of sustainability: 1
- Lecture notes, material for reference or for self-assessment available online or as e-book