|SCIENTIFIC DISCIPLINARY SECTOR||SECS-P/07|
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.
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.
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.
The course covers the following areas:
The program of the 6 CFU course is published on the aulaweb page of the course at the beginning of the academic year.
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
ISBN-10: 1292147873 • ISBN-13: 9781292147871
Office hours: Office hours for students are published on the course Aulaweb website.
PAOLA RAMASSA (President)
FRANCESCO GIOVANNI AVALLONE
COSTANZA DI FABIO
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.
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.
|09/05/2023||15:00||GENOVA||Scritto||Appello straordinario riservato esclusivamente ai laureandi a.a. 2021/22|
Further information is available at the course webpage on the Aulaweb platform