Course Description

Course Name


Session: VPGS1324

Hours & Credits

5 ECTS Credits

Prerequisites & Language Level

ACC 263

Taught In English

  • There is no language prerequisite for courses at this language level.



This 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 Outcomes    

Upon 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.

*Course content subject to change