Corporate financial reporting and analysis - Mod. b
- A.A. 2022/2023
- CFU 6, 6(m)
- Ore 40, 40(m)
- Classe di laurea LM-16, LM-77(m)
Prerequisiti
Knowledge of English
Obiettivi del corso
The aim is to provide knowledge on the utilization of instruments for optimazing entrepreneurship, business positioning and financial reporting. The aim is also to underline the central figure of the external auditor according to the ISA and the importance of its final opinion.
Programma del corso
1. Company evaluation and its methods;
2. Corporate governance and corporate integrity;
3. "Financial" and "non financial" companies;
4. The external auditor and the International standards on auditing (ISA);
5. The importance of Auditor's final opinion;
Testi (A)dottati, (C)onsigliati
- 1. (C) Bob Tricker Corporate Governance: Principles, Policies and Practices OUP Oxford, UK, 2019 » Pagine/Capitoli: 100+
- 2. (C) Ray Whittington, Kurt Pany Principles of auditing & other assurance services McGraw Hill LLC, New York, 2021
Altre informazioni / materiali aggiuntivi
The material will consist of handouts that will be delivered during the lectures.
Metodi didattici
- Lectures, round tables and workshops
Modalità di valutazione
- oral exam
Lingue, oltre all'italiano, che possono essere utilizzate per l'attività didattica
Engish
Lingue, oltre all'italiano, che si intende utilizzare per la valutazione
English
