Course Topics
The course aims to deepen the procedures applied in the accounting audit of the financial statements, providing students with a methodological and practical approach for conducting audits on accounts and management operations (Focus on: transaction with related parties and going concern). In the second part of the course, the course intends to investigate the issue of risk management and internal controls underlying the process of preparing the financial statements. Starting from the financial statement assertions, the following topics will be investigated: identification, evaluation and periodic monitoring of the administrative-accounting processes.

Propaedeutic courses
Auditing

Teaching format
The course includes different types of educational activities, including classroom material, practical applications and discussion of some cases.

Educational objectives
ILO (Intended Learning Outcomes) ILO 1 – Knowledge and Understanding ILO 1.1 Business-economic models and performance measurement for planning and management control, including internal and external auditing models and methods ILO 1.2 Accounting courses will also enable the acquisition of expertise in specialized topics that characterize the profession of chartered accountant and auditor ILO 2 – Applying Knowledge and Understanding ILO 2.1 To develop and integrate the results of economic and financial communication into business decision-making models ILO 2.2 To engage and interact competently with managers of different functional areas, with financial markets, and with professionals in corporate and tax law ILO 3 – Making Judgments ILO 3.1 Ability to apply acquired knowledge to make strategic and operational decisions and to solve administration and finance issues for companies, intermediaries, and financial markets, while jointly considering multiple analytical perspectives—economic, legal, financial, strategic, and managerial ILO 3.2 Ability to select data and use appropriate information to describe a problem related to the management of companies, intermediaries, and financial markets ILO 4 – Communication Skills ILO 4 Ability to communicate effectively, both orally and in writing, the specialized content of individual disciplines, using different registers depending on the audience and the communicative and educational purposes, and to assess the educational impact of such communication ILO 5 – Learning Skills ILO 5.1 Ability to frame a new problem systematically and generate appropriate taxonomies ILO 5.2 Ability to develop general models based on the phenomena studied

Assessment
Final written exam ILOs assessed 1-5

Evaluation criteria
A. For attending students: Final written test. Furthermore, attending students will be expected to carry out two case studies (one for each of the two parts of the course) which will weigh a total of up to a maximum of 2 points on the final written test grade. B. For non-attending students: - Written final exam (100%)