09512 - Auditing

Academic Year 2019/2020

  • Teaching Mode: Traditional lectures
  • Campus: Forli
  • Corso: First cycle degree programme (L) in Economics and business (cod. 9202)

Course contents

The auditing profession

Audit reports

The audit process

Audit evidence

Audit planning

Analytical procedures

Materiality and Risk

Audit of the sales and collection cycle

Audit of the payroll and personnel cycle

Audit of the acquisition and payment cycle

Audit of the profit and loss accounts

Audit of the inventory

Audit of cash balances

Completing the audit


Readings/Bibliography

F. Bava, La Revisione del Bilancio, Giuffrè 2019

Office hours

See the website of Giorgio Rusticali