LEARNING OUTCOMES

The course aims at providing the framework for all the auditing activities for both listed and non listed companies, and the techniques for financial auditing addressed to issue the auditor’s opinion accompanying the annual report.

AIMS AND LEARNING OUTCOMES

Learning outcomes

• Comprehension of the main activities of external and internal auditing and of their regulatory framework
• Ability to apply the course contents and to solve problems related to the annual report auditing with reference to specific items based on corporate documents
• Ability to assess the relevance of information for auditing purposes in different corporate contexts
• Ability to use the auditing technical language to communicate clearly with experts and other professionals
• Learning capacity and ability to analyse auditing issues more in depth autonomously in a professional context

TEACHING METHODS

Frontal lessons, cases, lectures by corporate experts, team working, tests during the course.

The teaching methods could be changed due to the evolution of the pandemic. Any amendment will be published on the aulaweb page of the course.

SYLLABUS/CONTENT

The course covers the following areas:

• The evolution of auditing activities and their regulatory framework
• Main features of the auditing system
• Financial auditing
• Internal auditing
• Earnings management and fraud auditing
• Auditing cases

The program of the 6 CFU course is published on the aulaweb page of the course at the beginning of the academic year.

RECOMMENDED READING/BIBLIOGRAPHY

Lessons and teaching materials are available on the course webpage on the Aulaweb platform (password required).
Since they are mainly in Italian, foreign students are suggested to contact the Professor for further material in English.
The following textbook can be used:

Title: Auditing and Assurance Services, Global Edition, 16/E (2017)
Authors: Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Chris E. Hogan
Publisher: Pearson
ISBN-10: 1292147873 • ISBN-13: 9781292147871