LABORATORY ACCOUNTING & AUDIT - mod. 2
ACADEMIC YEAR: 2017/2018
YEAR OF STUDY: 1
SEMESTER: Second semester
NUMBER OF CREDITS: 4
CONTACT HOURS: 28
INDIVIDUAL WORK HOURS: 100
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
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
Mazza T., Audit quality, misure individuali e multidimensionali, Giappichelli, 2015, capitoli 1,3,4,5,7,8.
Traditional and interactive lessons
Evaluation is based on:
1) homeworks (20%);
2) class partecipation and in-class presentation (30%);
3) final written exam or short thesis (50%).