Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
Belonging course: 
Course of Bachelor's Degree Programme on ECONOMICS AND BUSINESS
Disciplinary sector: 
Year of study: 
Amodio eugenio
First Semester
Hours of front activity: 



Course description

The objective of the course is to provide knowledge of the objectives and operating methods of the statutory auditor, facilitating an understanding of the regulatory, cultural and technical-accounting processes that characterize its important social function.

Knowledge and understanding: The student must acquire the basic concepts regarding the role and legal-legal functions of the auditor, to support the company's governance functions. It will also have to develop interpretative skills of the company values expressed in the accounting items of the financial statements.

Ability to apply knowledge and understanding: The student will develop an adequate capacity for orientation between the various study profiles and the various professional skills relevant to operating in companies as auditors. Therefore he will be able to define the risk profiles of the various company systems, the appropriate protection and support actions, as well as the judgment on the management's work.

Making judgments: the student must demonstrate that he has developed a critical ability to draw up the final report of the review process, in the various ways permitted by law.

Communication skills: the student must be able to respond in a clear, cogent and exhaustive manner both to the questions of the written test and to those of the oral exam. The student will learn how to communicate the results of the analyzes conducted with the aid of synthetic reports and graphs.

Learning skills: the student must demonstrate good learning skills by being able to deepen their knowledge on relevant bibliographic references relevant to the field under study. The student will be able to apply the knowledge acquired in previous courses integrating them with the additional professional skills that characterize the course.


Sufficient knowledge of the form, content and accounting principles is required for the preparation of the financial statements in a national perspective. These skills must be acquired in the normal university course of the first years. the topics dealt with will nevertheless allow an effective review of these topics, in order to facilitate their understanding.



The course is divided into three ideal areas: the first of an institutional nature, the second of an operative nature and the third concerning the conclusion of the final judgment of the auditor. In particular, the first will be: classification of the topic, reference legislation, OIC accounting principles, ISA review principles, types of audits, objectives, operating procedures and planning of activities. in the second one, on the other hand, we will analyze the individual accounting items of the financial statements, by means of control and substance tests. In the last part the theme of the auditor's final report and the assessment of continuity will be addressed

Teaching Methods

The course includes lectures and exercises. The latter concern, in particular, the methodological aspects of the auditor's work (sampling, internal controls framework evaluation and risk assessment techniques), as well as their application to the individual accounting items. The knowledge acquired will be constantly stimulated in their application by analyzing case studies drawn from current events and selected by the teacher.


Bava F. (2016), La revisione del bilancio, Ed. Giuffrè

Learning assessment

The final exam includes a compulsory written test, concerning both general theory and quantitative subjects, and articulated in questions with open answerw and exercises. Based on the results of the written test, the student is entitled to provide supplementary elements through an oral interview. During the course will be carried out exercises in itinere also intended as opportunities for self-assessment by the student of the learning achieved.

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