CONTEMPORARY ISSUES IN ACCOUNTING AND AUDITING

The course contributes to the educational objectives of the Bachelor's
Degree Programme, which aims to provide a complete training in the
management disciplines, as it provides to students the knowledge about
current and significant issues which relate to the globalization of
accounting and auditing.

The course critically evaluates current issues in the globalization of
accounting and auditing. The unit examines relevant issues of accounting
regulation and practice, and the politics of standard-setting process.
Financial reporting is further developed focusing on competing regulatory
initiatives and their effects on capital markets. The unit analyses also the
process of auditing highlighting the important issues which underpin the
practice of auditing.
1 KNOWLEDGE AND UNDERSTANDING
The students of the Bachelor's Degree Program Business Administrationcurriculum Business Administration and Management will gain knowledge
and critically understanding about accounting and auditing regulation at
-proporre soluzioni alternative sulla base delle competenze contabili e di
revisione acquisite.
Prerequisiti Sono richieste le conoscenze acquisite durante il corso “Principles of
Management and International Accounting” - 12 crediti
Contenuti (Dipl.Sup.) Il corso è dedicato a temi attuali dell'informazione economico-finanziaria
e della revisione contabile in un contesto internazionale. Gli argomenti
trattati son i seguenti:
-la regolamentazione contabile internazionale: attori e azioni
-il contenuto tecnico e politico degli interventi di regolamentazione
contabile: casi e discussioni
-i temi emergenti nell’attuale quadro contabile sovranazionale
-gli effetti delle diverse soluzioni regolamentative
-il processo di revisione contabile e i principi internazionali di revisione
-i temi della revisione presenti nel dibattito internazionale
Metodi didattici Le lezioni comprendono interventi su aspetti teorici e discussioni
problem-based. Saranno lezioni interattive con la presenza di testimoni
della professione durante le quali gli studenti dovranno partecipare
attivamente
Testi di riferimento Il materiale del corso consiste in articoli e pronunciamenti professionali
che saranno comunicati prima dell'inizio del corso
Lingua insegnamento Inglese
Modalità esame scritto
Modalità di verifica
dell'apprendimento
Esame scritto (della durata di un'ora)
Etichette CONFERMATO
ID spazio Moodle 7539
a supranational level.and understand their effects. At the end of this
course, students will know and understand:
- the functioning of international standard-setting processes (actors and
activities) which relate to accounting and auditing regulation;
- the technical and political content of accounting regulation and its effect
on capital markets;
- the contemporary issues in the present accounting scenario.
2 APPLYING KNOWLEDGE AND UNDERSTANDING
Students of the Bachelor's Degree Programme Economia AziendaleBusiness Administration and Management must be able to make
operational their knowledge through a critical and productive evaluation
of accounting and auditing regulation and the presentation of
alternatives. At the end of the course, students will be able to:
- critically evaluate standard-setting processes and their technical and
political content and influences;
- actively participate and contribute to the discussion on emerging
aspects in the international scene;
- make proposals about alternative regulatory solutions based on the
accounting and audit competences.

Formal prerequisites for this course is the “Principles of Management and
International Accounting” course (12 credits).

The course focuses on contemporary issues in accounting and auditing in
a global context.
Topics covered are:
-accounting regulation: actors and actions
-technical and political content of accounting rules: cases and discussions
-emerging issues in the current international accounting arena
-the effects and consequences of different regulatory solutions
-the auditing process and the InternationalAuditing Standards
-current issues in the International auditing scenario

Course materials (articles and professional pronouncements) will be
communicated before the beginning of the course

Written examination (1 hour)

written

Classes will comprise a mixture of theoretical input and problem-based
discussions, they are interactive classes in the presence of professionals
during which students will be required to actively participate.

English