Overview
Aims
The possibility of acquiring knowledge about applying accounting, financial auditing and taxation as a specific professional activity, in the context of a knowledge - based society and in accordance with International Accounting Standards, International Financial Audit Standards and with national and european tax regulations. It also helps to form thinking skills and behavior in the spirit of collecting, analyzing and interpreting information from the field of accounting, auditing and taxation and training, on this basis, practical skills on the logic and rationale of decisions by management of an entity.
Identifying and describing phenomena that occur in the field of accounting, audit and taxation;
Putting into practice theoretical knowledge in the field of accounting, audit and taxation
Course contents
1. RESEARCH ON THE EVOLUTION AND NORMALIZATION OF THE FINANCIAL REPORTING;
2. RESEARCH ON THE FINANCIAL AUDIT OBJECTIVES;
3. INVESTIGATIONS CONCERNING THE CONCLUSION OF AUDIT EVIDENCE;
4. APPROACHES OF INTERNAL CONTROL;
5. RESEARCH ON THE EVOLUTION AND NORMALIZATION OF TAXATION IN ROMANIA.
Learning outcomes
Use and application of advanced knowledge in the field of accounting, audit and taxation;
Identification, formulation and solution of specific research issues in the field of accounting, auditing and taxation;
Use of advanced research methods and techniques in the field accounting, auditing and taxation;
Use of new research procedures and solutions;
Understanding and applying the principles and values of scientific research ethics in the field accounting, auditing and taxation;
Assessment
Oral examination