Course Description

Course Name

Auditing

Session: VPGS1325

Hours & Credits

5 ECTS Credits

Prerequisites & Language Level

ACC 263

Taught In English

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

Overview

Description    

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