Academic Year 2022/2023
- Docente: Giorgio Rusticali
- Credits: 6
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Forli
- Corso: First cycle degree programme (L) in Economics and business (cod. 9202)
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from Feb 21, 2023 to May 30, 2023
Learning outcomes
The aim of the course is to provide useful tools to implement the budget review process and express a professional judgment on its reliability. At the end of the course the student is able to: (a) apply the audit process to the main budget items; (b) make a professional judgment on the reliability of the financial statements.
Course contents
The course takes 45 hours
Introduction to auditing
The auditor profession
The risk model
The workpapers
The audit process
Acceptance and maintenance of the assignment
Planning
Fraud risk analysis
Aalitycal procedures
The evaluation of the effectiveness of the internal control system
The concept of materiality
The risk model
The statements of the directors
Evidence and audit procedures
Sampling
The review of the customer and sales area
Audit of the suppliers and purchasing area
Audit of the warehouse area
Audit of tangible fixed assets
Audit of intangible fixed assets
Audit of securities and participations
Audit of the cash and banks
Audit of accruals and deferred income and deferred income
Audit of the funds risks and charges
Audit of derivatives
Audit of tax debts
Audit of personnel
The completion of the audit process
The audit report
Going concern
Readings/Bibliography
F. Bava, La revisione del bilancio, 2019, Giuffrè Francis Lefebvre (esclusi cap.3 par. 13-14-15-17-18-19-20-21-22)
F. Bava, L'audit del "going concern" nel bilancio, 2021, G.Giappichelli Editore (esclusi Parte 1 par. 4, Parte 2 par.5)
ISA ITALIA 2021
Teaching methods
Lectures in the classroom.
The lessons are characterized by both a theoretical and practical cut.
The educational activities will be carried out in interactive mode, to stimulate the participation of students and their growth.
Assessment methods
Written test.
The exam method indicated is already confirmed in the period of mixed teaching or exclusively online.
Any online written test will take place through EOL, with video surveillance on Zoom.
In order for the written test to be passed, it is necessary that the student demonstrates that he has achieved sufficient knowledge of all the parts of the program included in the test itself.
Voting graduation grid:
18-23: sufficient preparation and analysis skills but related to a limited number of topics addressed in the course, use of an overall correct language;
24-27: technically adequate preparation but with some limitations with respect to the topics covered, good analytical skills, even if not particularly articulated, expressed in a correct language;
28-30: excellent knowledge of a large number of topics addressed in the course, good analysis and criticism skills, mastery of specific terminology;
30L: excellent knowledge and very thorough and exhaustive of the topics addressed in the course, ability to critical analysis and link, mastery of specific terminology.
Teaching tools
Presentations of the lessons in power-point.
Office hours
See the website of Giorgio Rusticali