Auditing in specific sectors. Auditing in the Public Domain.
Business combinations: operational, accounting information and auditing
Corporate social responsibility. Social and environmental conduct and disclosure of information. Preparation of indicators and sustainability reports. Social and environmental auditing.
Developments in matters of corporate governance, accountability, transparency and auditing. Corporate governance. Boards of Directors. Relationships with other interest groups.
Human Resources and Social Capital.
Impact of international accounting regulations on special corporate entities such as non-profit companies, SMEs and cooperatives.
Impact of international accounting regulations on the different economic organizations. Conceptual framework of accounting and international harmonization. Recognition and valuation of specific operations. Disclosure of information.
Implications for auditing of the new accounting standards and financial reporting. Development of verification and assurance services.
Knowledge of the audited company and evaluation of the audit risk. Case studies. Evaluation of internal control based on the evolution of the business.
New information tools in the field of Public Administration for the improved management of the institution.
Professional organization of auditors: corporations and firms/offices. Quality control.
Training in judgement and ethics in the auditing profession. Independence of the auditor. Regulation of professional conduct: codes of conduct. Ethical dilemmas in the exercise of the accounting profession. Training of auditors in the EU.
