The course contributes to the educational objectives of the master's degree course in Economics and Business Law and in Banking and Finance, aiming to prepare graduates capable of mastering problems relating to accounting representation, preparation of financial statements and correct communication relating to corporate economic information.
The course provides the fundamental, theoretical knowledge necessary to carry out legal audits of accounts and the role of auditor, a fundemental supervisory function in companies. In particular, auditing tools are analysed, along with the objectives, principles and procedures of auditing; furthermore, the course provides an understanding of the operating methods for formulating the opinion budget and also explains the rules relating to the functioning of the Board of Statutory Auditors.
The continuous evolution of corporate accounting controls is taken into account, therefore during lectures the course is updated in relation to any new provisions that have come into legal force, along with any newly consolidated best practices adopted by the professional audit bodies and accountants.
