Company Auditing (2007/2008)

Course not running

Course code
4S00505
Credits
10
Coordinator
Andrea Beretta Zanoni
Teaching is organised as follows:
Unit Credits Academic sector Period Academic staff
Lezione 1 4 SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES 1° sem lez Andrea Beretta Zanoni
Lezione 2 2 SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES 1° sem lez Bettina Campedelli
Esercitazione 1 3 SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES 1° sem lez Andrea Beretta Zanoni
Esercitazione 2 1 SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES 1° sem lez Bettina Campedelli

Learning outcomes

The course aims to provide a placement of auditing in the context of corporate governance systems, to give the basics and the standards for the carrying out of auditing, and to provide the methods of analysis of corporate control systems within the risk evaluation approach.

Syllabus

The actors of auditing within the systems of corporate governance and control.
Operational and financial auditing.
The concepts of risk and materiality in the auditing context.
The corporate risk factors in auditing.
The management and the nature of auditing.
The instruments of auditing.
The output of auditing and the performance standard.

Text books
CAMPEDELLI B., (a cura di) La salvaguardia del valore aziendale. Rischio, Controllo, Performance, Giappichelli Editore, Torino, 2007.

Assessment methods and criteria

Oral examination.