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AUDITING

CODE 64535
ACADEMIC YEAR 2021/2022
CREDITS 9 credits during the 2nd year of 8706 Accounting and Finance (LM-77) GENOVA
SCIENTIFIC DISCIPLINARY SECTOR SECS-P/07
LANGUAGE Italian
TEACHING LOCATION GENOVA (Accounting and Finance)
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

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.

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