The teaching activity pursues the general objective of the course of study to provide knowledge and skills regarding the financial statement auditing and the internal auditing in the private companies operating in different sectors, in order to train an auditor. Specifically, the teaching activity aims to transmit the theoretical and applicative knowledge of the accounting auditing , knowledge of international standards auditing and of national and international legal regulations on the external auditing, knowledge of the internal control techniques of procedures and business processes according to the risk approach, the ability to analyze financial statements and company measures.

EXPECTED LEARNING OUTCOMES:
At the end of the course the student must possess knowledge and skills concerning the profession of auditor:

KNOWLEDGE AND COMPRENSION:
- ability to analyze the financial statements and accounting documents;
- ability to identify risks emerging from accounting procedures, processes and documents;
- understand the auditing principle and the law concerning auditors;
- understand the operating logic of the company processes and the related accounting documents;
- understand the accounting control techniques and data organization approach;
- understand the sampling techniques for the collection of audit evidence;
- understand the design criteria of an internal control system;
- to prepare a final report;
- understand the practices and IT solutions adopted by the Big4 auditors.
JUDGMENT:
- to link the audit risks to the strategy and control techniques to be adopted;
- linking the financial and economic aspects of management to the cycles of company operations and the financial statements;
- to assess the extent of risks and the extent of control;
- to evaluate the adequacy and sufficiency of the audit evidence for the purposes of professional judgment
COMMUNICATION SKILLS:
- ability to transmit technical-accounting language and technical terms in English;
- ability to coordinate a working and mediating group;
- ability to transmit problems and solutions.