Solid understanding of the audit process;
Basic knowledge of the literature on auditing;
Obtain problem solving skills in auditing settings and develop experience in using and interpreting data in common decision contexts.

The course is aimed at giving students a solid introduction to auditing. The evolution of the auditing function, the role of auditing in a modern economy, the different manifestations of auditing, as well as the most elementary auditing techniques are discussed.

Textbook and articles

Internal control & accounting systems
Knowledge and understanding of internal control and accounting systems (level comparable to: course Internal control & accounting systems).

Exchange students are advised to take at least two courses of the available Fiscal Economics courses.

An advanced level of English