cod. 1006233

Academic year 2018/19
1° year of course - Second semester
Academic discipline
Economia aziendale (SECS-P/07)
A scelta dello studente
Type of training activity
Student's choice
28 hours
of face-to-face activities
4 credits
hub: PARMA
course unit

Learning objectives

The objective is to present the most important methodologies of Audit Quality. Specifically the objectives are:
1) to teach the most significat measures of audit quality;
2) to develop skills to use the measures of audit quality;
3) to develop independent evaluation on the measures of audit quality. This means, for example, to be aware of the potentialities and limitations related to individual and multidimensional measures of audit quality;
4) to develop communications skills of the measures of audit quality;
5) to develop understanding skills related to the specific measures of audit quality.


Knowledge of the basic assumption of accouting and auditing and english language

Course unit content

Audit quality

Full programme

Audit quality is evaluated with traditional measures (audit opinion, auditor choice, audit fees, internal controls quality) and innovative indicators (such as mandatory rotation of audit firm and audit partner, ex-ante and ex-post number of audit hours, industry or city specialization


Mazza T., Audit quality, misure individuali e multidimensionali, Giappichelli, 2015, capitoli 1,3,4,5,7,8.

Teaching methods

Traditional and interactive lessons

Assessment methods and criteria

Evaluation is based on:
1) homeworks (20%);
2) class partecipation and in-class presentation (30%);
3) final written exam or short thesis (50%).

Other information

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