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09512 - Auditing

Academic Year 2018/2019

                
                        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)

                            Teaching resources on Virtuale

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

Bava, La Revisione del Bilancio, Giuffrè 2016, da pag. 1 a pag. 302, da pag. 324 a pag. 333, da pag. 377 a pag. 392 e da pag. 423 a pag.452.

Bava Devalle, Il nuovo giudizio del revisore sul bilancio e la relazione dei sindaci, Eutekne 2018.

Office hours

See the website of Giorgio Rusticali