Revisione aziendale

SECS-P/07 - 9 CFU - 1° Semester

Teaching Staff

Office: CORSO ITALIA, 55 - Piano Terzo - Stanza 17
Phone: 0957537623
Office Hours: Studenti frequentanti: Martedì 8.30-9.30 (previo appuntamento via e-mail). Tesisti: Giovedì 10.00-11.00 (previo appuntamento via e-mail)

Learning Objectives

1.Knowledge and understanding

Students will be able to fully understand the importance of external information, audit risk model and risk role in the audit procedures. In particular, students will explore corporate governance issues, with reference to bodies, functions and connections between them and the external auditors. The learning activity will allow students to understand audit procedures and approaches, through the reading of audit opinions in financial statements.

2. Applying knowledge and understanding

Students will be able to interpret audit processes, with tasks and risks. They may apply the most common audit techniques through seminars, project processing and group works, in order to practically understand key procedures adopted by auditors.

3. Making judgments

Students will have the capacity to interpret, judge and connect different theoretical and practical topics. They will be able to understand the essential information for audit procedures and consequents opinions, that have the objective to demonstrate high audit quality to the external market.

4. Communication skills

At the end of the course, students will acquire the ability to analyse audit issues and audit risk model, with particular reference to corporate governance functions.

5. Learning skills

The course aims to support students learning with a correct theoretical and practical approach. Students will improve their skills, due to achieve independence both in academic and in working path.

Course Structure

In class lessons.

Should teaching be carried out in mixed mode or remotely, it may be necessary to introduce changes with respect to previous statements, in line with the programme planned and outlined in the syllabus.

Detailed Course Content

Audit activities, Internal and external audit: a comparison between national and international context, Judgmental and ethical decision making, associated professional standards, materiality and audit risk, Internal control system, audit sampling. Case studies.

The audit planning: engagement contract, audit procedures, evaluation of errors and possible solutions, evidence, working paper. Case studies.

Auditing business processes: Auditing the revenue process, Auditing the purchasing process, Auditing the inventory management process, Auditing the human resource management process, Auditing the financing/investing processes: intangible assets process, property, plant and equipment process, cash and investment process. Case studies.

Textbook Information

1a. Hinna L., W.F. Messier, "Auditing. Fondamenti di revisione contabile", McGraw-Hill, 2007

1b. available also in English: Messier W.F., Glover S.M., Prawitt D.F., “Auditing and assurance services: A systematic approach” 9th edition, McGraw-Hill, 2013;

2. Cortesi A., S. Fossati, I. Spertini, P. Tettamanzi, "Revisione contabile e internal auditing" IPSOA 2009;


3. Other support material provided by the Teacher:

Open in PDF format Versione in italiano