98656 - FINANCIAL AND ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) AUDITNG

Learning outcomes

At the end of this course, students are able to understand the auditing standards, analyse and assess the internal control and arrange and manage the audit procedures. Students are able to plan, arrange and manage the auditing process as well as validate information provided by the firm—in addition to Environmental, Social and Governance—verify the supporting documentation and perform the procedures required by International Standards on Auditing.

Course contents

The course content starts with the key concepts related to financial and ESG auditing and the relevant reference legislation. The entire audit process will be analysed, from acceptance of the audit engagement to issuing the audit report, with the focus on some fundamental concepts such as risk, significance and supporting documentary evidence. The audit procedures on the main business processes and the related financial statements line items will be analyze with practical examples as well as the peculiarities relating to the review of non-financial information.

At the end of the course the student will have acquired basic knowledge of the financial and ESG auditing, the auditing standards, the most relevant auditing procedures to be performed on the financial statements of industrial companies and on the sustainability reporting.

The course will be organized in two modules.

Readings/Bibliography

Accounting and auditing standards, slides, cases, and other material will be provided through VIRTUALE (Virtual Learning Environment).

Teaching methods

Lectures with examples, cases and exercises.

Assessment methods

Students are assessed based on a written exam scored on a scale of thirty.

Teaching tools

PPT slides, refer to VIRTUALE (Virtual Learning Environment).

Office hours

See the website of Teresa Zanellato

See the website of Manuel Giustozzi