The study program in ACCOUNTING AND AUDITING empowers students to acquire profound knowledge in the field of accounting and auditing, along with specific skills for applying this knowledge in practice. To achieve these objectives, the study program delves into the theoretical aspects of this field, emphasizing their practical application.

As part of the educational objectives set by the study program, the primary focus is on providing a theoretical foundation and practical skills for comprehending the complexities of the global accounting environment. Students will gain insight into the fundamental principles of organizational structure, various approaches to management control, and modern methods and techniques for internally reporting management accounting results. Another crucial educational goal outlined in the program is fostering awareness of the nature, content, and format of external reporting, as well as recognizing management’s responsibility to owners and other users of financial information (including state and regulatory authorities, creditors, business partners, employees, non-governmental and non-profit organizations).

The study program in accounting and auditing plays a pivotal role in aiding students to comprehend the significance of the auditing profession in enhancing the credibility of financial statements for companies, state enterprises, and institutions. It also emphasizes understanding the profession’s contribution to enhancing control and resource utilization. Lastly, the program extends additional knowledge in the realm of finance and enterprise financing, coupled with the implementation and utilization of computer applications for both external and internal reporting purposes.

As specific professional objectives set by the program, they encompass:

1. Advancing and specializing the education of individuals aspiring to pursue a career in financial reporting aligned with the requirements of International Financial Reporting Standards (IFRS), encompassing financial statement auditing for companies, internal auditing within banking and other financial/non-financial organizations, state auditing, and roles in management, financial, and tax consulting.
2. The program aims to facilitate access to membership in the accounting and auditing profession within both domestic and international frameworks, achieved through program alignment with international educational standards.

The study program is meticulously structured to cater to the educational needs of graduates commencing or intending to embark on a career in the accounting and auditing profession. Upon completion of the initial cycle of studies, students will acquire knowledge, skills, and competencies enabling them to thrive in diverse career disciplines, including but not limited to auditing, financial accounting and reporting, management accounting, financial statement analysis, financial management, and utilization of accounting information systems and technologies. The comprehensive knowledge imparted by the Accounting and Auditing study program positions students for a successful career, allowing them to contribute effectively in both private and public sectors in roles such as:

1. • Top accountants
   • External and internal auditors
   • Tax experts
   • Financial analysts or financial directors
   • Fraud examiners
   • Attainment of a broad spectrum of professional titles.

The curriculum of the subject programs is meticulously crafted to align and structure content in accordance with the modern challenges and societal needs, fostering the development of future-ready accountants and auditors. Graduates of this study program, armed with acquired knowledge and skills, are well-positioned to meet the evolving demands of the accounting and auditing profession. These demands, driven by the prohibition of digitalization and the integration of technologies and artificial intelligence, are reshaping the professional landscape at an unprecedented pace. The program equips graduates with the necessary expertise to adeptly navigate and respond to these contemporary challenges. Upon successful completion of the program, graduates enjoy several advantages, including enhanced employment opportunities within accounting and auditing firms. They also experience increased flexibility and autonomy in selecting their workplace, facilitating rapid career development. Moreover, graduates are poised to secure better-paid positions, as they emerge as experts with extensive knowledge in accounting, finance, auditing, taxes, and related fields.

You can download the 2019/20 study guide at the following LINK

You can download the 2017/18 study guide at the following LINK