Accounting, Expertise and Audit

Prof. Costel Istrate, PhD
Assoc. Leontina Păvăloaia, Phd

Managerial Accounting, Financial Accounting, Internal Control and Audit, Corporate Finance Management.


  • Compulsory Courses
    Fundamentals of Financial Audit and Accounting Expertise
    Advanced Financial Accounting
    IAS/IFRS in Current Accounting
    Financial-Accounting Diagnosis
    Project Management
    Advanced Managerial Accounting
    Financial Audit Methodology
    Business Concepts and Assessment Theories
    Accounting for Corporate Restructuring
    Comparative Accounting Systems
  • Compulsory Courses
    Accounting for Groups of Undertakings
    Practică 1
    Elective Courses – two courses from the package
    Financial-Accounting Reporting
    Environment Accounting
    Doctrine and Deontology in the Accounting Profession
    Accounting for Non-banking Financial Organisations
    Elective Courses – two courses from the package
    Management Control
    Financial Audit Regulations
    Economic Diagnosis
    Tourism and Services Accounting
    Elective Courses – one course from the package
    National Accounting
    Performance and Risk in Business
    Information Systems Audit
    Digital Accounting
    Elective Courses – two courses from the package
    Tax legislation
    Business Law
    Financial Management
    Elective Courses – one course from the package
    Internship 2
    Research Internship

The Accounting, Expertise and Audit (AEA) Master’s programme is designed for graduates of an accounting specialisation. This programme aims to complement the students’ training and knowledge in the fields of Accounting, Audit, Analysis and Diagnosis acquired through the undergraduate programmes and/ or the specialised internships. The degree awarded upon completion of the AEA Master’s programme is recognised through signed protocols by two important professional organisations in Romania: CECCAR and CAFR. The AEA Master’s Degree grants access to the professions of Expert Accountant and Auditor.

The AEA Master’s programme aims to:

  • Transmit solid knowledge and train skills for conducting accounting and audit operations in the national and international environment for companies and groups of companies;
  • Improve the students’ transversal skills and competencies.