Course NameAuditing
Course CodeACC310
DescriptionThis course aims at introducing students to understand the function, techniques and challenges of the activity of Auditors.  A particular emphasis will be put on the ethical and legal challenges faced by Auditors. The course is thought to be inter-active and will focus on a comparative inter-country perspective, constantly enriched by real case analysis. 
Learning OutcomesUpon completion of this course, students will be:
– Familiar with the presuppositions, purposes of auditing;
– Able to understand the various auditing techniques;
– Able to assess the ethical and legal implications of the work of the auditors;
– Able to compare different auditing systems (mostly of USA and selected EU countries);
– Able to conduct some research in the area of auditing.
SchoolSchool of Business Administration (SBA)
Number of credits (US / ECTS)3 US / 6 ECTS