GOVERNANCE AND CORPORATE AUDIT SYSTEMS - UNIT 2
Learning outcomes of the course unit
The aim of the course is to examine in detail subjects relating to company auditing. In particular:
- detailed knowledge of the various approaches to financial auditing and regarding the recent reforms to the board of auditors and to auditing firms;
- specific skills in balance sheet auditing and providing additional reporting in support of extraordinary operations and specific phases in the life of firms (share listings, privatisations, crises).
Course contents summary
This module of the course deals with specific matters relating to financial auditing in an economics and business context. The internal control system. Risks in the auditing process. Balance sheet auditing. Financial auditing for extraordinary operations and during specific company phases. Methods for ensuring and grading the reliability of economic and financial information.
Marchi L., Principi di revisione contabile. Un approccio per cicli operativi, Giuffrè, Milan, 2005.
Consiglio Nazionale dei Dottori Commercialisti e dei Ragionieri, Principi di revisione, Giuffrè, Milan, 2002.
Livantino, Pecchiari, Pogliani, Auditing. Il manuale di revisione per il controllo contabile, Egea, Milan, 2005.
The exam focuses on the topics dealt with during the two modules of which the course is comprised, and consists of a written test and an oral test.
Only students who obtain a satisfactory grade in the written test may take the oral test.
For the complete exam programme, see also the contents of Module 1.