CORPORATE GOVERNANCE AND AUDITING
LEARNING OUTCOMES OF THE COURSE UNIT
The course is focused on these main objectives:
- corporate governance, with particolar reference to corporate officers with the function to control companies’ activity;
- company auditing, with particular attention on knowledge of the various approaches to financial auditing and regarding the recent reforms to the board of auditors and to auditing firms.
COURSE CONTENTS SUMMARY
The course is composed by two parts.
The first part of the course will cover the following topics:
- systems of corporate governance, with particular attention to the relations between equity composition, management board and auditors;
- role and responsabilities of auditors;
- accounting, legal and management control
- indipendence of auditors and rules of behaviour;
- disclosure of economic and financial informations.
The second part of the course deals with specific matters relating to financial auditing. The internal control system. Risks in the auditing process. Financial statements auditing. Methods for ensuring and grading the reliability of economic and financial informations.
FELLEGARA A.M. (a cura di), Governo, controllo e informazione societaria nei gruppi aziendali, McGraw-Hill, Milano.
MARCHI L., Principi di revisione contabile. Un approccio per cicli operativi, Giuffrè, Milano.
Consiglio Nazionale dei Dottori Commercialisti e Consiglio Nazionale dei Ragionieri, Principi di revisione, Giuffrè, Milano.
ASSESSMENT METHODS AND CRITERIA
Joined written and oral exam
Lectures and tutorials