87396 - AUDITING

Anno Accademico 2025/2026

  • Moduli: Andrea Callozzo Cifalà (Modulo 1) Sara Balducci (Modulo 2)
  • Modalità didattica: Convenzionale - Lezioni in presenza (Modulo 1) Convenzionale - Lezioni in presenza (Modulo 2)
  • Campus: Bologna
  • Corso: Laurea in Economia aziendale (cod. 8871)

Conoscenze e abilità da conseguire

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.

Contenuti

OIC + ISA

Orario di ricevimento

Consulta il sito web di Andrea Callozzo Cifalà

Consulta il sito web di Sara Balducci