cod. 1001573

Academic year 2010/11
1° year of course - First semester
Academic discipline
Economia aziendale (SECS-P/07)
Type of training activity
72 hours
of face-to-face activities
9 credits
hub: PARMA
course unit
in - - -

Learning objectives

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 unit content

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.

Full programme

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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.

Teaching methods

Lectures and tutorials

Assessment methods and criteria

Joined written and oral exam

Other information

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