Portale di Ateneo - En.Unibs.it

Audit Regulation and the different exixting type of audit. Laws concerning auditing. Planning and organization of work. The audit risk, the determination of Materiality and Tolerable Error. The audit of securities, investments, receivables and cashThe audit of bank financial statements. The audit of liabilities and income statement. Audit procedures on tangible assets, intangible assets and inventory. Audit procedures used in the limited review. Using the work of auditor's expert; signature of tax returns. The impairment test. Auditor's representations on Business Plans and Covenants. The audit procedures applied to the consolidated financial statements. The audit of a cooperative company. Analysis of Standard on Auditing 570 (Going Concern and Analysis of New Codice della Crisi). Conclusion of audit work; audit report and subsequent events. Management Report and verification of consistency with the financial statements