The objective of the course is to provide knowledge of the objectives and operating methods of the statutory auditor, facilitating an understanding of the regulatory, cultural and technical-accounting processes that characterize its important social function.
Knowledge and understanding: The student must acquire the basic concepts regarding the role and legal-legal functions of the auditor, to support the company's governance functions. It will also have to develop interpretative skills of the company values expressed in the accounting items of the financial statements.
Ability to apply knowledge and understanding: The student will develop an adequate capacity for orientation between the various study profiles and the various professional skills relevant to operating in companies as auditors. Therefore he will be able to define the risk profiles of the various company systems, the appropriate protection and support actions, as well as the judgment on the management's work.
Making judgments: the student must demonstrate that he has developed a critical ability to draw up the final report of the review process, in the various ways permitted by law.
Communication skills: the student must be able to respond in a clear, cogent and exhaustive manner both to the questions of the written test and to those of the oral exam. The student will learn how to communicate the results of the analyzes conducted with the aid of synthetic reports and graphs.
Learning skills: the student must demonstrate good learning skills by being able to deepen their knowledge on relevant bibliographic references relevant to the field under study. The student will be able to apply the knowledge acquired in previous courses integrating them with the additional professional skills that characterize the course.
ITALIAN VERSION
