Insegnamento a.a. 2026-2027

30774 - AUDITING AND ASSURANCE SERVICES

Department of Accounting


Class timetable

Course taught in English
Go to class group/s: 31
BAI (6 credits - II sem. - OP  |  SECS-P/07) - BEMACS (6 credits - II sem. - OP  |  SECS-P/07) - BESS-CLES (6 credits - II sem. - OP  |  SECS-P/07) - BGL (6 credits - II sem. - OP  |  SECS-P/07) - BIEF (6 credits - II sem. - OP  |  SECS-P/07) - BIEM (6 credits - II sem. - OP  |  SECS-P/07) - BIG (6 credits - II sem. - OP  |  SECS-P/07) - CLEACC (6 credits - II sem. - OP  |  SECS-P/07) - CLEAM (6 credits - II sem. - OP  |  SECS-P/07) - WBB (6 credits - II sem. - OP  |  SECS-P/07)
Course Director:
MASSIMO LIVATINO

Classes: 31 (II sem.)
Instructors:
Class 31: MASSIMO LIVATINO


Suggested background knowledge

Students are expected to possess basic knowledge of business administration, accounting, financial statement analysis, and national and international accounting standards

Mission & Content Summary

MISSION

In a complex and continuously evolving economic environment, the statutory auditor plays a crucial role in enhancing market and investors’ confidence in the quality and reliability of financial information. The aim of the Auditing and Assurance Services course is to provide an understanding of the professional methodologies and the legal and economic issues related to auditing activities. The course examines the function of auditing and its future developments, the ethical principles governing the auditing profession, the methodologies and techniques used to assess the substantive reliability of the financial statements of industrial and commercial companies, and the audit evidence supporting the auditor’s opinion. The course also explores the impact of digital tools, data analytics, and artificial intelligence applications on auditing activities, as well as the evolving role of auditors in providing assurance on non-financial and sustainability reporting. A strong emphasis is placed on the analysis of methodological and practical solutions to significant and recurring auditing issues. The course also includes the discussion of several case studies aimed at linking theoretical concepts with professional practice.

Intended Learning Outcomes (ILO)

KNOWLEDGE AND UNDERSTANDING

At the end of the course student will be able to...
  • Understand the principles, methodologies, and professional standards governing auditing and assurance services.
  • Analyze the reliability and quality of corporate financial information and financial statements.
  • Apply audit methodologies and procedures to the main business cycles and accounting areas.
  • Evaluate internal control systems and identify relevant audit risks.
  • Interpret audit evidence and formulate professional judgments based on the results of audit procedures.
  • Develop problem-solving and critical thinking skills in addressing practical auditing issues.
  • Work effectively in teams and communicate audit-related findings in a professional context.

Assessment methods


ATTENDING STUDENTS

Attending Students – Assessment Method

The final assessment consists of a written examination. The written exam may be taken through two mid-term tests, provided that a passing grade is achieved in both assessments.

In addition to the final examination, students are required to complete three assignments.

The final grade is determined as follows:

  • 2 short assignments, accounting overall for 20% of the final grade;
  • 1 more comprehensive assignment, accounting for 20% of the final grade;
  • 1 final written examination, accounting for 60% of the final grade.

NOT ATTENDING STUDENTS

Not attending Students – Assessment Method

The final assessment consists of a written examination. The written exam may be taken through two mid-term tests, provided that a passing grade is achieved in both assessments.

The final examination accounts for 100% of the final grade.


Teaching materials


ATTENDING AND NOT ATTENDING STUDENTS

Reference Textbook and Additional Materials

The main reference for the course is:

 

  • Livatino, Auditing: Principles, Methods and Applications, EGEA, 2022 (chapters 1-14 and chapter 25).

 

Additional teaching materials are available on the course website, including:

  • course slides;
  • solutions to incidents and exercises discussed during classes.

 

Further Reading

For further study and additional insights, students are encouraged to consult the International Standard on Auditing (ISA).

 

Last change 22/05/2026 18:55