Accounting, Expertise and Audit

Tutors
Prof. Costel Istrate, PhD
Prof. Leontina Păvăloaia, PhD

Prerequisites
Financial Accounting, Corporate Finance Management (​or their equivalents)

Curriculum

  • First semester
    Fundamentals of Financial Auditing and Accounting Expertise
    Advanced Financial Accounting
    Fundamentals of Business Valuation
    Financial Diagnosis
    Current accounting in IAS/IFRS
    Supplementary courses:
    Business intercultural communication in English
    Second semester
    Advanced Financial Accounting
    Company Reorganization Accounting
    Procedures of Financial Auditing
    International Accounting
    Optional courses: 1 out of 3
    Information Systems Audit
    National Account Systems
    Evaluating Firm’s Performance and Risks
    The educational plan is valid for the first year of study (2024/2025)
  • First semester
    Procedures of Accounting Consolidation
    Optional courses: 2 out of 4
    Financial Reporting
    Environmental Accounting
    Ethical Issues in the Practice of Accounting
    Accounting for Non-banking Financial Companies
    Optional courses: 2 out of 4
    Digital Accounting
    Financial Auditing Standards
    Economic Diagnosis
    Accounting in Tourism and in Others Services
    Second semester
    Internship 1
    Research/documentation internship for dissertation writing
    Ethics and academic integrity
    Optional courses: 1 out of 3
    National Account Systems
    Evaluating Firm’s Performance and Risks
    Information Systems Audit
    Optional courses: 2 out of 3
    Tax Legislation
    Corporate Law
    Financial Management
    The educational plan is valid for the 2nd year of study (2024/2025)

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.