Enrollment year
2020/2021
Academic discipline
SECS-P/07 (BUSINESS ADMINISTRATION)
Department
DEPARTMENT OF ECONOMICS AND MANAGEMENT
Course
BUSINESS ADMINISTRATION AND LAW
Curriculum
Governance, Controllo e Revisione
Period
1st semester (28/09/2020 - 22/12/2020)
Lesson hours
66 lesson hours
Learning outcomes
Introduction to the audit and to the applicable regulatory framework; understanding
the internal control system of an audited company; identifying the audit risk in order
to prepare a simple work program and to develop key audit procedures for the
different areas of the financial statements; identifying the most appropriate kind of
judgment in relation to the findings of the audit performed.
Course contents
Part I – Regulations and legal aspects of statutory audits and accounting controls
Part II – Planning and managing audit risk
Part III – Audit procedures and practical aspects on the main components of the
financial statements
Part IV –Conclusions on the work performed
Part V – Special audits
Teaching methods
In presence if this is allowed by the health situation; alternatively, the lessons/exercises will be carried out only partially in presence, allowing students who are not present to benefit from them through IT tools.
Reccomended or required readings
La revisione legale dei conti a cura di L. Cadeddu e A. Portalupi ed. Il Sole 24 Ore
Principi di revisione (www.cndcec.it)
Assessment methods
Oral test
Further information
Other lecturers:
* Marco Guaita
* Roberto Pilati
Sustainable development goals - Agenda 2030
Università di Pavia - Offerta formativa