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CODE 64535
ACADEMIC YEAR 2022/2023
CREDITS
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

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

 

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