AUDITING

AUDITING

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Code
64535
ACADEMIC YEAR
2019/2020
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

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.

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

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

Ricevimento: Office hours for students are disclosed during classes and on the course Aulaweb website.  

Exam Board

PAOLA RAMASSA (President)

ELISA RONCAGLIOLO

MARCO SORRENTINO

ALBERTO QUAGLI

COSTANZA DI FABIO

FRANCESCO GIOVANNI AVALLONE

LESSONS

Teaching methods

Frontal lessons, cases, lectures by corporate experts, team working, tests during the course.

LESSONS START

First semester

ORARI

L'orario di tutti gli insegnamenti è consultabile su EasyAcademy.

Vedi anche:

AUDITING

EXAMS

Exam description

The exam consists in a written assessment followed by an oral examination.
The written assessment (1 h 15 min) includes questions on theoretical issues and the regulatory framework, and a practical
To pass the exam, students passing the written assessment must take an oral examination, which includes the analysis of an auditing scientiic article (see aulaweb page for details) and questions on the course contents.

 

 

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.

FURTHER INFORMATION

Further information is available at the course webpage on the Aulaweb platform (password required)