LABORATORY ACCOUNTING & AUDIT - mod. 2
LEARNING OUTCOMES OF THE COURSE UNIT
The objective is to present the most important methodologies of Audit Quality. Specifically the objectives are:
1) to teach the most significat measures of audit quality;
2) to develop skills to use the measures of audit quality;
3) to develop independent evaluation on the measures of audit quality. This means, for example, to be aware of the potentialities and limitations related to individual and multidimensional measures of audit quality;
4) to develop communications skills of the measures of audit quality;
5) to develop understanding skills related to the specific measures of audit quality.
Knowledge of the basic assumption of accouting and auditing and english language
COURSE CONTENTS SUMMARY
Mazza T., Audit quality, misure individuali e multidimensionali, Giappichelli, 2015, capitoli 1,3,4,5,7,8.
ASSESSMENT METHODS AND CRITERIA
Evaluation is based on:
1) homeworks (20%);
2) class partecipation and in-class presentation (30%);
3) final written exam or short thesis (50%).
Traditional and interactive lessons
Audit quality is evaluated with traditional measures (audit opinion, auditor choice, audit fees, internal controls quality) and innovative indicators (such as mandatory rotation of audit firm and audit partner, ex-ante and ex-post number of audit hours, industry or city specialization