- Bauer R., La revisione legale, Maggioli, 2017;
Oppure in alternativa
- Bava F. La revisione del bilancio, Giuffré, 2016.
At the end of the course the student must be able to:
- understand the audit process;
- perform the verification tests required by the audit process;
- understand the types of audit opinion
Knowledge of the balance sheet is required
Lectures accompanied by exercises on case studies and seminars
Type of Assessment
The verification of learning takes place through an oral test. This test is aimed at verifying: 1) the knowledge acquired regarding the concepts, models and tools that have been the subject of the course; 2) the following skills developed by the student: ability to apply the acquired knowledge, ability to draw conclusions, communication skills and use of appropriate language, ability to understand and learning.
The course will examine the following problems:1) auditing: control of financial statements performed by the statutory auditor, statutory auditing regulations, international auditing standards (ISA Italia) and national auditing standards (SA), the process auditing, the main audit procedures applied and the auditor's report.2) control of the board of statutory auditors: the rules governing board of statutory auditors (in listed and unlisted companies).