CODE 64535 ACADEMIC YEAR 2022/2023 CREDITS 9 cfu anno 2 AMMINISTRAZIONE, FINANZA E CONTROLLO 8706 (LM-77) - GENOVA 6 cfu anno AMMINISTRAZIONE, FINANZA E CONTROLLO 8706 (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 has the following primary goals: - Understanding the pervasive role of auditing activities in modern firms and their regolatory framework in Italy - Understanding full auditing techniques and applying them in specifica areas - Understanding the tools for earnings management and corporate fraud to prevent them. 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 PAOLA RAMASSA Ricevimento: Office hours for students are published on the course Aulaweb website. 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 Data appello Orario Luogo Degree type Note 16/01/2023 15:00 GENOVA Scritto 30/01/2023 15:00 GENOVA Scritto 13/02/2023 15:00 GENOVA Scritto 09/05/2023 15:00 GENOVA Scritto 12/06/2023 15:00 GENOVA Scritto 26/06/2023 15:00 GENOVA Scritto 10/07/2023 15:00 GENOVA Scritto 11/09/2023 15:00 GENOVA Scritto FURTHER INFORMATION Further information is available at the course webpage on the Aulaweb platform OpenBadge PRO3 - Soft skills - Alfabetica avanzato 1 - A PRO3 - Soft skills - Sociale avanzato 1 - A