Overview
Aims
The discipline trains students in master's degree skills and abilities to use the theoretical instruments specific to auditing in concrete financial audit missions.
Ability to know and understand: the basic concepts of financial audit, financial audit practices and procedures, the rules applicable in financial audit;
Ability to identify procedures applicable to different financial audit missions, rules and concepts applicable to a financial audit mission;
Course contents
1. Audit mission pre-planning activities;
2. Risk assessment;
3. Audit plan and program;
4. Audit procedures;
5. Survey technique;
6. Audit evidence;
7. Audit report.
Learning outcomes
Critical-constructive interpretation of audit and control phenomena at the level of economic agents and elaboration of reasoned value judgments;
Ability to organize and perform tasks specific to financial audit;
Diversification and completion of financial and accounting knowledge, interdisciplinary approach to economic operations in order to ensure the possibility of providing consulting services in the field of audit and control of economic agents;
Assessment
Written exam -80%; Evaluation of the research paper-20%.