Audit and Accounting Expertise – Full-time Education

Degree: Master
Duration: 2 years
ECTS credits: 120
Locations: : Arad
Teaching language: Romanian

The Master program of studies Audit and Accounting Expertise aims to provide the students the continuance and thorough specialized knowledge in the field of enterprises and groups of enterprises accounting. In the same time, the program also provides the necessary apertures for other subjects related to the administration of the enterprise, their study ensuring a better comprehension of the aspect on the principles of accounting, accounting techniques, verification and certification of the financial reports and the capitalization of the accounting information.
Based on the agreement our faculty signed with Auditors Chamber from Romania (C.A.F.R.) and Corpus of Expert and Licensed Accountants of Romania (C.E.C.C.A.R.) the graduates of this program can access at profession without an additional exam.

The main objective of the program is to develop some competencies and cognitive skills for the field of accounting, which to provide the students the possibility for professional involvement in t analyzing the situations and in decisions taking, both for conferring an efficient development of the economic activities and for developing some new businesses and poles for technological and economic development.

The specific objectives of the Master program of Audit and Accounting Expertise:

  • Adjusting the educational offer to cover for the need of experts in the field of accounting, audit, accounting expertise, financial analyze;
  • Besides theoretical training, delivering to the students a practical base in accounting, audit, and accounting expertise. This comprises both a national approach, and an international perspective regarding the norms and standards of auditing and accounting;
  • Creating for the students of opportunities to develop their capacity for analyze various business phenomena and subjects through the pragmatic knowledge in the field of audit and accounting;
  • Strengthening the Master students’ connections with the beneficiary companies, institutions, and communities in order to get information regarding their level of training and opinions on the structure and the contents of the teaching process;
  • Training the students for advanced research and specific labor in national and multinational companies, consulting and audit offices.
  • Field of studies: Accounting

Competences

General competences:

  • Understanding the aspects of the economic, financial and legal environments at the level of the European Union;
  • Developing the capacity to use the specific methods and techniques for securing the financial information and of other services in the field of the accounting profession;
  • Developing the economic-financial language meant to allow for the written, verbal, internet communications, etc;
  • Participating in the design of some specific programs for the financial topical activities;
  • Possibility for access a diverse range of new employments which recently emerged on the market, and which keep on emerging in the Romanian economy;
  • Coverage with experts in financial audit, in financial techniques and strategies, in internal controlling, in financial analyze, in the management of the portfolios of financial tools;
  • Participating in the drafting and coordination of some projects in the field;
  • Ensuring of some lasting skills, of some practical knowledge in preparing and controlling the financial information, in preparing the decisions in the financial field.

Specific competencies and skills:

  • Developing the capacity of comprehension and administration of the financial and informational risks;
  • Use of the IT programs specific for the economic field;
  • Capacity of investigation and analyze by using specific methods of research of the processes and financial phenomena at organizations level;
  • Capacity to lead and perform activities of inter-disciplinary research;
  • Use of the modern patterns for evaluation and selection of the financial assets in order to optimize the portfolios structure;
  • Capacity to elaborate strategies on accounting and fiscal policies of the economic entities;
  • Performing some market surveys, some analyzes on the evolution of the financial assets, on the uses of the new financial tools in the activities of risk management and to increase the performances of the individual and institutional portfolios.

Structure of the Program of Studies

Year I

Mandatory subjects

  • Control and accounting expertise/ 1semester
  • International standards of financial audit/ 1 semester
  • Compared accounting systems / 1 semester
  • Corporatist governance / 1 semester
  • Commercial law / 1 semester
  • Managerial accounting / 1 semester

Optional subjects

  • Audit of the banking operations / 1 semester
  • Internal audit / 1 semester
  • Modern techniques of enterprises assessment / 1 semester
  • Entrepreneurial economics / 1 semester

Year II

Mandatory subjects

  • Financial market and portfolios administration / 1 semester
  • Administration of the treasury of the economic entities / 1 semester
  • International standards of financial reporting / 1 semester
  • Accounting of the winding and merger of the commercial companies / 1 semester
  • Accounting and fiscal administration / 1 semester
  • Practical internship in the field of the specialization/ 1 semester

Optional subjects

  • Consolidated financial situations / 1 semester
  • Management of the risk /1 semester
  • Accounting doctrine and professional deontology / 1 semester
  • Banks and banking operations / 1 semester