- Docente: Andrea Callozzo Cifalà
- Credits: 8
- SSD: SECS-P/07
- Language: Italian
- Moduli: Andrea Callozzo Cifalà (Modulo 1) Sara Balducci (Modulo 2)
- Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (Modulo 2)
- Campus: Bologna
- Corso: First cycle degree programme (L) in Business Administration (cod. 8871)
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from Sep 15, 2025 to Oct 22, 2025
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from Nov 12, 2025 to Dec 12, 2025
Learning outcomes
At the end of the course the student knows the main rules and criteria to be applied in preparing financial statements and the accounting of the main transactions of the entity in accordance with Italian General Accepted Accounting Principles. The student is able to understand the auditing standards and to analyse and assess the internal control, arrange and manage the audit procedures. The student is able to plan, arrange and manage the auditing process as well as to validate the data included in the accounting system, verify the supporting documentation and perform the procedures required by article 2409-ter of the Italian Civil Code.
Course contents
OIC + ISA
Office hours
See the website of Andrea Callozzo Cifalà
See the website of Sara Balducci