Enrollment year
2018/2019
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 (24/09/2018 - 21/12/2018)
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
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