Teacher
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COMITE UBALDO
(syllabus)
LEARNING OBJECTIVES The course deals with the study of auditing through a corporate structure analysis conducted in the light of the contributions offered by the doctrine and regulations. The teaching aims to allow the student to understand the auditing capacity development both in its static size, drawn by the legislature, as in the dynamic size, more properly linked to operational reality.
COURSE CONTENTS -The process of auditing -The legal framework -The accounting standards in auditing -Planning and documentation of the review -Assessing the internal control -Audit procedures and direct budget checks -The management review process -Analysis and evaluation of information systems and management control -Management review procedures
(reference books)
- Auditing and internal control systems. L. Marchi, Giuffrè, Milano, 2012 - Auditing. Principles and methodological notes. U. Marinelli, Giappichelli, Torino, 2014
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