- Docente: Teresa Zanellato
- Crediti formativi: 8
- SSD: SECS-P/07
- Lingua di insegnamento: Inglese
- Moduli: Teresa Zanellato (Modulo 1) Manuel Giustozzi (Modulo 2)
- Modalità didattica: Convenzionale - Lezioni in presenza (Modulo 1) Convenzionale - Lezioni in presenza (Modulo 2)
- Campus: Rimini
- Corso: Laurea in Economia dell'impresa (cod. 8848)
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Orario delle lezioni (Modulo 1)
dal 10/02/2025 al 11/03/2025
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Orario delle lezioni (Modulo 2)
dal 08/04/2025 al 13/05/2025
Conoscenze e abilità da conseguire
At the end of this course, students are able to understand the auditing standards, analyse and assess the internal control and arrange and manage the audit procedures. Students are able to plan, arrange and manage the auditing process as well as validate information provided by the firm—in addition to Environmental, Social and Governance—verify the supporting documentation and perform the procedures required by International Standards on Auditing.
Contenuti
The course content starts with the key concepts related to financial and ESG auditing and the relevant reference legislation. The entire audit process will be analysed, from acceptance of the audit engagement to issuing the audit report, with the focus on some fundamental concepts such as risk, significance and supporting documentary evidence. The audit procedures on the main business processes and the related financial statements line items will be analyze with practical examples as well as the peculiarities relating to the review of non-financial information.
At the end of the course the student will have acquired basic knowledge of the financial and ESG auditing, the auditing standards, the most relevant auditing procedures to be performed on the financial statements of industrial companies and on the sustainability reporting.
The course will be organized in two modules.
Testi/Bibliografia
Accounting and auditing standards, slides, cases, and other material will be provided through VIRTUALE (Virtual Learning Environment).
Metodi didattici
Lectures with examples, cases and exercises.
Modalità di verifica e valutazione dell'apprendimento
Students are assessed based on a written exam scored on a scale of thirty.
Strumenti a supporto della didattica
PPT slides, refer to VIRTUALE (Virtual Learning Environment).
Orario di ricevimento
Consulta il sito web di Teresa Zanellato
Consulta il sito web di Manuel Giustozzi