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Updated A.Y. 2022-2023

To be accepted on board, please apply for the course at the following link: https://forms.gle/tUbR7Uyi9yDNJTHG8

The course will be organized in the form of a workshop as follows:
8h: Lecture on Basic Audit Notions
10h: Practical application (Audit simulation)
2h: Practical application, Deloitte presentation and final test
The students will be assigned a case study describing a scenario and including the financial statements to be submitted to the external auditor.
By doing so, students:
- will gain basic knowledge of the principle International Standards of Audit (ISAs) and the overall audit process;
- will go through the necessary audit procedures to get an assurance over some material account balances, classes of transactions and disclosures;
- will evaluate the result of the tests carried out and
- will conclude and on the findings and evaluate their impact on the audit report.

The assessment wil be based on a final practical trial. 
The following factors are considered in the class participation and they can give to students additional bonuses:
1. Attendance.
2. Volunteering answers to questions or asking good questions.
3. Responses to discussion questions.
Students will succeed in the exam by getting a grade equal or higher than a minimum score set up by the instructor(s). Under the established threshold the student will be rejected and invited to attempt again at a future date after having deepened the lackings reported.
Above the threshold, the student will succeed with the course because he/she wil be considered mature with respect to the course contents and related understand. He/she can fairly report all concepts in a correct manner by well balancing synthesis and analysis

The course would provide the basic knowledge concering the external auditors' job. The pedagogical process will see an integration between theory and practice within the landscape of BIG4 auditors world wide recognized. 

Knowledge of the regulatory space for elaborating and releasing audit opinions according to the General Accepted Audting Principles issued by the International Auditing and Assurance Standard Board (IAASB). Ability to recognize the overall fairness of Financial Statements prepared in accordance with the IAS-IFRS framework.

Using acquired skills to draw out basic external audit opinions on separate and consolidated financial statements. Ability to link opinions and actual performance achieved by the firms.

Ability in releasing discretional judges, even if discretional, concerning the overall financial and non financial health of big and medium size listed firms.

Ability to well-perform during meeeting or briefing related to financial and non financial reporting issues in a peer to peer context

in the auditing environment and to understand how these facts are affecting the decision making process of firm's stakeholder.