LABORATORY ACCOUNTING & AUDIT - mod. 1

Objectives of the course are:
1) to teach the methods of measurement of earning quality (based on accruals, frequency distribution of earnings and conservatism) and audit quality (based on audit opinion, Big4, audit fees, internal control system);
2) to develop skills to use the several methods of earning and audit quality;
3) to develop independent evaluation of the earning management methodologies that affect the earning and audit quality of the enterprise. This mean, for example, to be able to choose the coherent earning management method respect to the objective of the firm and with the law and accounting standard;
4) to develop communitation skills of the several earning management methodologies for correct and transparent relation between enterprise and stakeholders;
5) to develop understanding skills related to specific earning management methodologies based on accrual, frequency distribution of earnings and conservatism.