Business sciences

1. The objective af audit 2. Applicable legislation (Directive, Cod. civ. e Decree 39/2010) 3. Ethical and independence rules. Responsibilities of auditors 4. Phases of audit activity: - Acceptance - Understanding of the environment - Internal control system - Audit procedures - Sampling 5. Final opinion on financial statements 6. Documentation 7. Specific audit procedures: - Going concern - Related party transactions - Fixed assets - Inventory - Revenue and receivables - Cash and cash equivalents - Suppliers and costs - Profit or loss - Estimates and fair value - Taxes 8. Examples

Exams of Ragioneria and Diritto commerciale

- A. Sura: Introduzione alla revisione aziendale: principi fondamentali (available in Lexup platform)

Not compulsory

Written exam. The exam is structured as follow: 10 questions with multiple choice "a, b, c" (1,5 point for each correct answer, penalization of 0,75 for wrong answer, zero for questions not answered); 2 open questions (6 points for each correct answer); a test on the ability to interpret financial statements (to a max of 12 points). The sum of the results of the two different kind of test indicates the final result. If the student gets a result of 32 or more the final result of the exam is 30/30 cum laude. The duration of the exam is 1 hour. The exam is based on the notes taken during the sessions or, for students not attending the lessons, on the textbooks available in Lexup platform.

The presence at the lessons guarantees the acquisition of the information needed to attend the exam.