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AUDITING

CODE 64535
ACADEMIC YEAR 2021/2022
CREDITS
  • 9 cfu during the 2nd year of 8706 AMMINISTRAZIONE, FINANZA E CONTROLLO (LM-77) - GENOVA
  • SCIENTIFIC DISCIPLINARY SECTOR SECS-P/07
    LANGUAGE Italian
    TEACHING LOCATION
  • GENOVA
  • SEMESTER 1° Semester
    TEACHING MATERIALS AULAWEB

    OVERVIEW

    The course aims at providing an overiview of all the auditing activities for both listed and non listed companies, and the financial auditing techniques used to issue the auditor’s opinion accompanying the annual report. To provide a comprehensive picture of corporate controls, it also covers internal auditing and fraud auditing, as well as the primary tools to detect earnings management.

    AIMS AND CONTENT

    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

     

       

    TEACHERS AND EXAM BOARD

    Exam Board

    PAOLA RAMASSA (President)

    FRANCESCO GIOVANNI AVALLONE

    COSTANZA DI FABIO

    ALBERTO QUAGLI

    ELISA RONCAGLIOLO

    MARCO SORRENTINO

    LESSONS

    LESSONS START

    First semester

    Class schedule

    AUDITING

    EXAMS

    EXAM DESCRIPTION

    The exam consists in a written assessment followed by an oral examination.

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

     

     

    ASSESSMENT METHODS

    The course owner wil assess the student's understanding of auditing rules and principles as well as his/her ability to apply them in practical cases. A deductive reasoning is essential to put into practice the content of this course and to pass the exam.

    Exam schedule

    Date Time Location Type Notes
    13/12/2021 15:00 GENOVA Scritto + Orale con accettazione online
    17/01/2022 15:00 GENOVA Scritto + Orale con accettazione online
    31/01/2022 15:00 GENOVA Scritto + Orale con accettazione online
    06/05/2022 15:00 GENOVA Scritto appello straordinario riservato esclusivamente ai laureandi a.a. 2020/21
    13/06/2022 15:00 GENOVA Scritto + Orale con accettazione online
    27/06/2022 15:00 GENOVA Scritto + Orale con accettazione online
    11/07/2022 15:00 GENOVA Scritto + Orale con accettazione online
    08/09/2022 15:00 GENOVA Scritto + Orale con accettazione online

    FURTHER INFORMATION

    Further information is available at the course webpage on the Aulaweb platform