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Revisione aziendale corso progredito - eng

ADVANCED AUDITING

 

Prof. Francesco Bavagnoli

Contract Professor

 

Course Code: EC0042, E0309

Subject code: SSD SECS – P/07

8 ECTS – 64 hours

Location: Novara

 

  • Teaching language

Italian.

  • Course content

This course is divided in two parts.

 

Part 1 – Audit of the enterprise’s main operating cycles (Prof. Bavagnoli) – 4 CFU

 

Purpose of audit and audit methodology

Auditing of sales cycle

Auditing of purchase cycle

Auditing of labour cycle

Auditing of production process cycle

 

Part 2 – Audit procedures – a deeper examination (Prof.ssa Grechi) – 4 CFU

 

Audit evidence and documentation

Audit Opinion: format and contents

Audit of consolidated financial statements

Audit of merger and acquisitions and special assurance services

Going concern

Due diligence

Transfer pricing

Independence, professional ethics and responsibilities of the auditor.

 

  • Textbooks

Livatino, Pecchiari, Pogliani, Principi e metodologie di auditing, II edition, EGEA, Milano, 2012.

Further material (slides, case studies, articles) and information can be found in the web page of the course at the URL:

https://eco.dir.unipmn.it/

 

  • Educational aims

The course seeks to provide a thorough knowledge of concepts, principles and techniques of auditing and it intends to provide students with the audit methodology and with the tools to analyze and interpret audit work and reports.

The main objective of the course is to enable students to form an understanding of the principles underlying the theory of auditing and of practical audit approaches and techniques.

Moreover, in the second part of the course specific advanced issues will be addressed such as other assurance services provided by audit firms (due diligence, audit in case of M&A, audit of transfer pricing policies).

  • Prerequisite

None.

  • Teaching methods

Lectures, exercises, case studies and guest professional speakers.

  • Other information

Class attendance is voluntary (not mandatory).

  • Examination

A written examination will be performed on the schedule dates.