The first part of the course provides an extensive analysis of the whole set of norms (legal rules and GAAP) affecting the financial statements in the Italian environment. An intensive study of fundamental concepts and principles underlying the examination of the financial statement by the independent public accountant is subsequently made. Auditing and reporting standards and the responsibilities assumed by auditors are then analyzed within the broad framework of the code and principles of professional conduct. Special attention is finally given to the evaluation of evidential matter and the system of internal control.A.A. Arens - J.K. Loebbecke, Auditing. An Iintegrated Approach, 2nd Edition, Prentice-Hall, Englewodd Cliffs, NJ, 1980.