Università Roma Tre

The course aims to provide a theoretical and operational overview of the processes of financial auditing. The objective is to investigate the main methods of financial auditing in use in the business community, based on national and international audit standards, in order to improve a critical approach to their use, also in relation to the specific purposes of the audit and to the peculiar characteristics of each methodology.
The course aims to provide a concrete preparation on the logic and techniques of financial auditing, aiming to encourage the maturation of specific skills for professionals, who will be called to deal with accounting audits and control of company processes, even with reference to companies that require the application of specific verification procedures due to the peculiar characteristics of their business, such as listed companies, banks and insurance companies.