{"id":1471,"date":"2023-07-09T14:12:24","date_gmt":"2023-07-09T11:12:24","guid":{"rendered":"https:\/\/dev.umfst.ro\/economie-si-drept\/?page_id=1471"},"modified":"2025-09-23T15:07:05","modified_gmt":"2025-09-23T12:07:05","slug":"contabilitate-si-audit","status":"publish","type":"page","link":"https:\/\/umfst.ro\/economie-si-drept\/hu\/oferta-educationala\/studii-de-masterat\/contabilitate-si-audit\/","title":{"rendered":"Contabilitate \u0219i audit"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1471\" class=\"elementor elementor-1471\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8cb97e7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8cb97e7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-06534a3\" data-id=\"06534a3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-33738f4 elementor-widget elementor-widget-heading\" data-id=\"33738f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Descriere<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d1d363d elementor-widget elementor-widget-text-editor\" data-id=\"d1d363d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Nivelul de studii:<\/strong> Studii universitare de masterat (nivelul 7 EQF\/CEC \u0219i CNC)<\/p><p><strong>Domeniul fundamental:<\/strong> \u0218tiin\u021be sociale<\/p><p><strong>Domeniul de studii:<\/strong> Contabilitate<\/p><p><strong>Programul de studii:<\/strong> Contabilitate \u0219i audit<\/p><p><strong>Titlul ob\u021binut:<\/strong> Masterat<\/p><p><strong>Denumirea calific\u0103rii:<\/strong> Specialist \u00een contabilitate \u0219i audit<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a80f867 elementor-widget elementor-widget-jet-accordion\" data-id=\"a80f867\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"jet-accordion\" data-settings=\"{&quot;collapsible&quot;:false,&quot;ajaxTemplate&quot;:false,&quot;switchScrolling&quot;:false,&quot;switchScrollingTablet&quot;:false,&quot;switchScrollingMobile&quot;:false,&quot;switchScrollingOffset&quot;:{&quot;size&quot;:0,&quot;unit&quot;:&quot;px&quot;},&quot;switchScrollingOffsetTablet&quot;:{&quot;size&quot;:0,&quot;unit&quot;:&quot;px&quot;},&quot;switchScrollingOffsetMobile&quot;:{&quot;size&quot;:0,&quot;unit&quot;:&quot;px&quot;},&quot;switchScrollingDelay&quot;:500,&quot;switchScrollingDelayTablet&quot;:500,&quot;switchScrollingDelayMobile&quot;:500}\">\n\t\t\t<div class=\"jet-accordion__inner\">\n\t\t\t\t<div class=\"jet-accordion__item jet-toggle jet-toggle-move-up-effect\">\n\t\t\t\t\t\t\t<div id=\"jet-toggle-control-1761\" class=\"jet-toggle__control elementor-menu-anchor\" data-toggle=\"1\" role=\"button\" tabindex=\"0\" aria-controls=\"jet-toggle-content-1761\" aria-expanded=\"false\" data-template-id=\"false\">\n\t\t\t\t\t\t\t\t<div class=\"jet-toggle__label-icon jet-toggle-icon-position-right\"><span class=\"jet-toggle__icon icon-normal jet-tabs-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 448 512\"><path d=\"M256 80c0-17.7-14.3-32-32-32s-32 14.3-32 32V224H48c-17.7 0-32 14.3-32 32s14.3 32 32 32H192V432c0 17.7 14.3 32 32 32s32-14.3 32-32V288H400c17.7 0 32-14.3 32-32s-14.3-32-32-32H256V80z\"><\/path><\/svg><\/span><span class=\"jet-toggle__icon icon-active jet-tabs-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 448 512\"><path d=\"M432 256c0 17.7-14.3 32-32 32L48 288c-17.7 0-32-14.3-32-32s14.3-32 32-32l352 0c17.7 0 32 14.3 32 32z\"><\/path><\/svg><\/span><\/div><div class=\"jet-toggle__label-text\">Misiune<\/div>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div id=\"jet-toggle-content-1761\" class=\"jet-toggle__content\" data-toggle=\"1\" role=\"region\" data-template-id=\"false\">\n\t\t\t\t\t\t\t\t<div class=\"jet-toggle__content-inner\"><p>Misiunea programului de studii <strong>Contabilitate \u015fi Audit <\/strong>se integreaz\u0103 misiunii universit\u0103\u021bii \u015fi <em>\u00a0<\/em>contribuie la dezvoltarea \u00eenv\u0103\u021b\u0103m\u00e2ntului \u015fi cercet\u0103rii \u0219tiin\u021bifice, la punerea \u00een valoare a poten\u021bialului uman din jude\u021b, dar \u015fi din zonele al\u0103turate acestuia, la atragerea speciali\u0219tilor, la constituirea unei comunit\u0103\u021bi academice puternice.<\/p><p>Misiunea \u0219i obiectivele asumate prin programul de studii <strong>Contabilitate \u015fi Audit<\/strong> \u00eel individualizeaz\u0103 \u00een sistemul na\u021bional de \u00eenv\u0103\u021b\u0103m\u00e2nt superior prin elemente de specificitate: nivelul ridicat al procesului educa\u021bional;\u00a0 flexibilitatea \u0219i capacitatea de adaptare la schimbare; succesiunea logic\u0103 a disciplinelor din planul de \u00eenv\u0103\u021b\u0103m\u00e2nt; \u00eencurajarea \u00eenv\u0103\u021b\u0103rii active; predarea interactiv\u0103 \u0219i autoinstruirea; monitorizarea progresului studen\u021bilor prin proceduri riguroase de evaluare continu\u0103\/ feedback imediat;\u00a0 organizarea de dezbateri \u0219i cercuri \u0219tiin\u021bifice studen\u021be\u0219ti.<\/p><p>Prelu\u00e2nd \u0219i adapt\u00e2nd elementele generale ale misiunii universit\u0103\u021bii,\u00a0programul universitar de studii\u00a0<strong>Contabilitate \u0219i Audi<\/strong>t, vizeaz\u0103 o\u00a0misiune\u00a0ce cuprinde, de fapt, <strong>trei componente:<\/strong><\/p><ul><li><strong>formarea competen\u021belor de baz\u0103 pentru\u00a0speciali\u0219ti\u00a0\u00een contabilitate \u0219i audit<\/strong>, masteranzi care se preg\u0103tesc \u00een vederea dob\u00e2ndirii competen\u021belor de baz\u0103 \u0219i specifice \u0219i a atest\u0103rii oficiale necesare pentru ocuparea posturilor din aceste domenii;<\/li><li><strong>formare continu\u0103 \u0219i perfec\u021bionare \u00een carier\u0103<\/strong>, pentru dezvoltarea competen\u021belor \u0219i calific\u0103rilor pentru domeniile vizate;<\/li><li><strong>cercetarea \u0219tiin\u021bific\u0103, teoretic\u0103 \u0219i aplicativ\u0103<\/strong>, \u00een domeniul contabilitate, \u00een concordan\u021b\u0103 cu necesit\u0103\u021bile de perfec\u021bionare a procesului de \u00eenv\u0103\u021b\u0103m\u00e2nt \u0219i cu perspectivele de evolu\u021bie a \u00eenv\u0103\u021b\u0103m\u00e2ntului \u0219i a \u0219tiin\u021belor economice pe plan na\u021bional \u0219i interna\u021bional.<\/li><\/ul><p>Programul de studii vizeaz\u0103 \u00eent\u0103rirea segmentului universitar \u00een domeniul economic, asigurarea unei preg\u0103tiri superioare cu deschiderea spre pia\u021ba muncii. Numai prin organizarea pe principii specifice \u015fi cu respectarea legit\u0103\u021bilor economice, a standardelor na\u021bionale \u015fi interna\u021bionale din domeniul tehnologiilor informa\u021bionale se ob\u021bin informa\u021bii contabile de calitate, ce redau o imagine fidel\u0103, obiectiv\u0103 necesar\u0103 \u00een fundamentarea deciziilor la nivelul tuturor structurilor economice. De fapt, o economie sustenabil\u0103 depinde de calitatea informa\u021biilor furnizate prin procesele de raportare financiar\u0103.<\/p><p>\u00centr-un asemenea context, prin\u00a0organizarea procesului de instruire \u00een domeniul <strong>Contabilitate<\/strong> ne <strong>propunem <\/strong>furnizarea de cuno\u0219tin\u021be, competen\u021be de actualitate absolven\u021bilor programului de masterat <strong>Contabilitate \u015fi Audit pentru realizarea unei preg\u0103tiri eficiente a absolven\u021bilor \u00een acest domeniu.<\/strong><\/p><p>Absolvirea masteratului <strong>Contabilitate \u0219i Audit<\/strong> creeaz\u0103 premisele necesare pentru preg\u0103tirea doctoral\u0103 \u0219i se caracterizeaz\u0103 prin elemente de specificitate \u0219i oportunitate \u00een <strong>corela\u021bie cu Nomenclatorul Na\u021bional de Calific\u0103ri<\/strong> \u0219i <strong>cu cerin\u021bele pie\u021bei muncii<\/strong> pe plan intern \u0219i european.<\/p><p>Pentru \u00eendeplinirea acestui scop este necesar\u0103 familiarizarea studen\u021bilor cu terminologia, suportul documentar, conceptele, modalit\u0103\u021bile tehnice \u0219i legisla\u021bia care reglementeaz\u0103 domeniul financiar-contabil.<br \/>\u00cen perioada anilor de studiu, masteranzii vor asimila doctrinele economice \u0219i contabile, \u00ee\u0219i vor \u00eensu\u0219i metode, practici \u0219i proceduri de lucru specifice programului de studiu, pe care le vor putea valorifica \u00een activitatea profesional\u0103 ulterioar\u0103 la entit\u0103\u021bi economice, institu\u021biile financiare bancare, societ\u0103\u021bile de consultan\u021b\u0103 \u0219i expertiz\u0103 contabil\u0103, sau alte entit\u0103\u021bi unde vor activa.<\/p><p>Serviciile contabile se pozi\u021bioneaz\u0103 \u00eentr-o zon\u0103 cu o dinamic\u0103 tot mai accelerat\u0103 \u00een ceea ce prive\u0219te riscurile informa\u021bionale, mai ales din perspectiva componentei tehnologiilor digitale. De aceea, prin accesarea programului de masterat Contabilitate \u015fi Audit se vor \u00eensu\u0219i metode, practici \u015fi proceduri de lucru actuale, specifice exper\u021bilor contabili, auditorilor financiari, auditorilor interni pe care le vor putea valorifica \u00een activitatea profesional\u0103 ulterioar\u0103 la entit\u0103\u021bi economice, institu\u021biile financiare bancare, societ\u0103\u021bile de consultanta \u015fi expertiz\u0103 contabil\u0103, sau alte entit\u0103\u021bi unde vor activa. Mai mult, se vor furniza absolven\u021bilor deopotriv\u0103 aptitudini specializate \u015fi \u00een domenii care, \u00een mod tradi\u021bional, sunt solicitate \u00een pie\u021bele bancare \u0219i non-bancare (pia\u021ba de capital, pia\u021ba asigur\u0103rilor sau pia\u021ba pensiilor private), precum \u0219i competen\u021be de baz\u0103 \u00een sfera tehnologiilor financiare. Valorific\u00e2nd acordul de parteneriat \u00eencheiat cu <strong><em>Corpul Exper\u021bilor Contabili \u015fi a Contabililor Autoriza\u021bi din Rom\u00e2nia (CECCAR)<\/em><\/strong>, precum \u0219i cu <strong><em>Autoritatea pentru Supravegherea Public\u0103 a Activit\u0103\u021bii de Audit Statutar (ASPAAS)<\/em><\/strong>\u00a0 \u015fi viz\u00e2nd recunoa\u0219teri \u015fi \u00een alte profesii liberale se are \u00een vedere o compatibilizare a curriculei universitare cu cerin\u021bele impuse de profesiile din domeniul contabil.\u00a0\u00a0\u00a0<\/p><p>\u00cen baza unor protocoale \u00eencheiate cu <strong><em>CECCAR<\/em><\/strong> \u0219i <strong><em>ASPAAS<\/em><\/strong> programul de studii universitare de masterat <strong>Contabilitate \u015fi Audit<\/strong> asigur\u0103 echivalarea diplomei de masterat cu testul de cuno\u015ftin\u0163e teoretice inclus \u00een examenul de competen\u0163\u0103 profesional\u0103 solicitat pentru accesul la profesiile de expert contabil \u0219i auditor financiar.<\/p><\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div><div class=\"jet-accordion__item jet-toggle jet-toggle-move-up-effect\">\n\t\t\t\t\t\t\t<div id=\"jet-toggle-control-1762\" class=\"jet-toggle__control elementor-menu-anchor\" data-toggle=\"2\" role=\"button\" tabindex=\"0\" aria-controls=\"jet-toggle-content-1762\" aria-expanded=\"false\" data-template-id=\"false\">\n\t\t\t\t\t\t\t\t<div class=\"jet-toggle__label-icon jet-toggle-icon-position-right\"><span class=\"jet-toggle__icon icon-normal jet-tabs-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 448 512\"><path d=\"M256 80c0-17.7-14.3-32-32-32s-32 14.3-32 32V224H48c-17.7 0-32 14.3-32 32s14.3 32 32 32H192V432c0 17.7 14.3 32 32 32s32-14.3 32-32V288H400c17.7 0 32-14.3 32-32s-14.3-32-32-32H256V80z\"><\/path><\/svg><\/span><span class=\"jet-toggle__icon icon-active jet-tabs-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 448 512\"><path d=\"M432 256c0 17.7-14.3 32-32 32L48 288c-17.7 0-32-14.3-32-32s14.3-32 32-32l352 0c17.7 0 32 14.3 32 32z\"><\/path><\/svg><\/span><\/div><div class=\"jet-toggle__label-text\">Obiective<\/div>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div id=\"jet-toggle-content-1762\" class=\"jet-toggle__content\" data-toggle=\"2\" role=\"region\" data-template-id=\"false\">\n\t\t\t\t\t\t\t\t<div class=\"jet-toggle__content-inner\"><p>Necesarul de speciali\u0219ti \u00een profesiile contabile, de audit financiar, de audit intern, at\u00e2t \u00een jude\u0163ul Mure\u015f c\u00e2t \u015fi \u00een jude\u0163ele limitrofe, precum \u015fi faptul c\u0103 entit\u0103\u021bile economice, institu\u021biile organizeaz\u0103 periodic concursuri pentru ocuparea unor posturi \u00een care se solicit\u0103 expertiz\u0103 \u00een domeniul contabilit\u0103\u021bii, auditului intern, fac necesar\u0103 organizarea permanent\u0103 a acestui program de studii de masterat.<\/p><p>Obiectivele programului de studii <strong>Contabilitate \u0219i Audit<\/strong> deriv\u0103 din misiunea asumat\u0103 \u0219i din obiectivele strategice ale universit\u0103\u021bii, fiind dezvoltate \u00een concordan\u021b\u0103 cu nevoile identificate pe pia\u021ba muncii \u0219i cu cadrul na\u021bional al calific\u0103rilor.<\/p><p><strong>Obiectivul\u00a0general\u00a0<\/strong>al programului de studii <strong>Contabilitate \u0219i Audit<\/strong> const\u0103 \u00een asigurarea dezvolt\u0103rii\u00a0capacit\u0103\u021bii de \u00een\u021belegere \u0219i aplicare a cerin\u021belor contabile, de audit \u0219i fiscale\u00a0pentru rezolvarea eficient\u0103 a complexei problematici economice, financiare \u0219i de finan\u021bare a entit\u0103\u021bilor economice, entit\u0103\u021bilor publice \u0219i institu\u021biilor de credit, pentru aprofundarea \u0219i aplicarea practic\u0103 a cuno\u0219tin\u021belor teoretice \u0219i dezvoltarea abilit\u0103\u021bilor \u00een domeniul IAS\/IFRS,\u00a0 ISA,\u00a0 a altor reglement\u0103ri na\u021bionale \u0219i interna\u021bionale \u00een domeniu.<\/p><p><strong>Obiectivele specifice<\/strong> ale programului de studii universitare de masterat <strong>Contabilitate \u015fi Audit <\/strong>vizeaz\u0103:<\/p><ul><li>asigurarea unei preg\u0103tiri de speciali\u0219ti \u00een domeniile: contabilitate \u0219i audit, \u00een acord cu direc\u021biile actuale \u015fi de perspectiv\u0103 \u00een domeniul economic, al teoriei \u015fi practicii curriculum-ului, al tehnologiei informa\u021biei \u015fi comunic\u0103rii, al proiect\u0103rii \u015fi evalu\u0103rii \u00een condi\u021bii de calitate \u015fi eficient\u0103 a activit\u0103\u021bilor economice \u00een economia digitalizat\u0103;<\/li><li>realizarea unui \u00eenv\u0103\u021b\u0103m\u00e2nt formativ, modern, centrat pe studen\u021bi \u015fi orientat pragmatic spre nevoile reale ale economiei na\u021bionale, \u00een contextul unei Uniuni Europene l\u0103rgite;<\/li><li>conectarea \u00eenv\u0103\u021b\u0103m\u00e2ntului cu cercetarea \u0219tiin\u021bific\u0103, antrenarea studen\u021bilor \u00een elaborarea de studii pe temele actuale economiei sustenabile.<\/li><\/ul><p>De aceea, acest demers al Universit\u0103\u021bii de Medicin\u0103, Farmacie, \u0218tiin\u021be \u0219i Tehnologie \u201eGeorge Emil Palade\u201d din T\u00e2rgu Mure\u0219 este oportun \u015fi necesar, dovedind alinierea la actualele cerin\u021be din mediul de afaceri \u00een concordan\u021b\u0103 cu nevoile constatate.<\/p><\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div><div class=\"jet-accordion__item jet-toggle jet-toggle-move-up-effect\">\n\t\t\t\t\t\t\t<div id=\"jet-toggle-control-1763\" class=\"jet-toggle__control elementor-menu-anchor\" data-toggle=\"3\" role=\"button\" tabindex=\"0\" aria-controls=\"jet-toggle-content-1763\" aria-expanded=\"false\" data-template-id=\"false\">\n\t\t\t\t\t\t\t\t<div class=\"jet-toggle__label-icon jet-toggle-icon-position-right\"><span class=\"jet-toggle__icon icon-normal jet-tabs-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 448 512\"><path d=\"M256 80c0-17.7-14.3-32-32-32s-32 14.3-32 32V224H48c-17.7 0-32 14.3-32 32s14.3 32 32 32H192V432c0 17.7 14.3 32 32 32s32-14.3 32-32V288H400c17.7 0 32-14.3 32-32s-14.3-32-32-32H256V80z\"><\/path><\/svg><\/span><span class=\"jet-toggle__icon icon-active jet-tabs-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 448 512\"><path d=\"M432 256c0 17.7-14.3 32-32 32L48 288c-17.7 0-32-14.3-32-32s14.3-32 32-32l352 0c17.7 0 32 14.3 32 32z\"><\/path><\/svg><\/span><\/div><div class=\"jet-toggle__label-text\">Competen\u021be \u0219i cuno\u0219tin\u021be dob\u00e2ndite<\/div>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div id=\"jet-toggle-content-1763\" class=\"jet-toggle__content\" data-toggle=\"3\" role=\"region\" data-template-id=\"false\">\n\t\t\t\t\t\t\t\t<div class=\"jet-toggle__content-inner\"><p><strong>Competen\u0163e profesionale:<\/strong><\/p><p><strong>C1.<\/strong> Dezvoltarea conceptelor\u00a0 \u015fi teoriilor referitoare la misiunile de asigurare, la cerin\u021bele \u015fi explica\u021biile din standardele interna\u021bionale de audit, revizuire \u015fi proceduri convenite necesare examin\u0103rii informa\u021biilor care au stat la baza \u00eentocmirii de rapoarte financiare \u015fi fiscale.<br \/><strong>C2.<\/strong> Raportarea financiar-contabil\u0103 conform reglement\u0103rilor interna\u021bionale, folosirea tehnicilor financiar &#8211; contabile pentru \u00eentocmirea \u015fi interpretarea situa\u021biei financiare \u00eentocmite \u00een conformitate cu standardele interna\u021bionale \u00a0de raportare financiar\u0103 IFRS.<\/p><p><strong>C3.<\/strong> Aplicarea adecvat\u0103 a conceptelor, principiilor, metodelor \u0219i a limbajului specific \u00een diverse contexte ale mediului de business pentru \u00een\u021belegerea \u0219i rezolvarea aspectelor specifice domeniul expertizei contabile \u0219i auditului, pentru analiza \u015fi diagnoza financiar contabil\u0103.<\/p><p><strong>C4.<\/strong> Perfec\u021bionarea activit\u0103\u021bilor specifice auditului financiar \/ statutar.<\/p><p><strong>C5.<\/strong> Managementul activit\u0103\u021bii financiar &#8211; contabile.<\/p><p><strong>C6.<\/strong> Aplicarea conceptelor \u015fi paradigmelor moderne ale entit\u0103\u021bii \u00een societatea informa\u021bional\u0103.<\/p><p><strong>Competen\u0163e transversale:<\/strong><\/p><p><strong>CT1.<\/strong> Aplicarea principiilor, normelor \u015fi valorilor profesionale \u00een cadrul propriei strategii de munc\u0103 riguroas\u0103, eficient\u0103 \u015fi responsabil\u0103.<\/p><p><strong>CT2.<\/strong> \u00censu\u0219irea \u0219i respectarea valorilor \u0219i principiilor deontologice \u0219i etice specifice profesiei contabile.<\/p><p><strong>CT3<\/strong>. Identificarea rolurilor \u0219i responsabilit\u0103\u021bilor \u00eentr-o echip\u0103 plurispecializat\u0103, coordonarea activit\u0103\u021bilor \u0219i folosirea de tehnici de rela\u021bionare \u0219i munc\u0103 eficient\u0103 \u00een cadrul echipe.<\/p><\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f9760e7 elementor-widget elementor-widget-heading\" data-id=\"f9760e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Perspective ocupa\u021bionale<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9801719 elementor-widget elementor-widget-text-editor\" data-id=\"9801719\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Disciplinele propuse \u00een curricula universitar\u0103 a programului de masterat propus asigur\u0103 preg\u0103tirea de specialitate a absolven\u021bilor pentru a asigura accesul la profesii: Expert contabil &#8211; verificator<u> (<\/u>COR 241102), Auditor financiar <u>(<\/u>COR 241107),\u00a0 Auditor intern <u>(<\/u>COR 241105)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5319f0c elementor-widget elementor-widget-heading\" data-id=\"5319f0c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Standarde ocupa\u021bionale<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1241238 elementor-widget elementor-widget-text-editor\" data-id=\"1241238\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Absolven\u0163ii programului de studii master <strong>Contabilitate \u015fi Audit<\/strong> se reg\u0103sesc \u00een structura cadrului na\u0163ional de calific\u0103ri, cu competen\u0163e specifice, manageriale \u00een arealul\u00a0 financiar-contabil al \u00eentreprinderilor \u015fi institu\u021biilor publice, si ca speciali\u015fti \u00een sistemul financiar-contabil, \u00een consultan\u0163\u0103 fiscal\u0103, \u00een activitatea de audit financiar, \u00een asigur\u0103ri, \u00een evaluare, cercet\u0103tori \u015fi asisten\u0163i de cercetare \u00een domeniul financiar contabil, put\u00e2nd accesa profesii precum: <strong>expert contabil-verificator <\/strong>(COR 241102)<strong>, auditor financiar <\/strong>(COR 241107)<strong>, auditor intern<\/strong> (COR 241105).\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd8aee7 elementor-widget elementor-widget-heading\" data-id=\"cd8aee7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Protocoale cu organisme profesionale \u00een domeniul contabilitate<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d6d70b elementor-widget elementor-widget-text-editor\" data-id=\"5d6d70b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/www.umfst.ro\/fileadmin\/master\/materiale\/2023\/Protocol_UMFST_si_Corpul_Expertilor_Contabili_si_Contabililor_Autorizati_din_Romania__CECCAR_.pdf\">Corpul Expertilor Contabili si Contabililor Autorizati din Romania (CECCAR)<\/a><\/p><p><a href=\"https:\/\/www.umfst.ro\/fileadmin\/master\/materiale\/2023\/Protocol_UMFST_si_Autoritatea_de_Supraveghere_Publica_a_Activitatii_de_Audit_Statutar__ASPAAS__.pdf\">Autoritatea de Supraveghere Publica a Activitatii de Audit Statutar (ASPAAS)<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-636a725\" data-id=\"636a725\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-90de884 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"90de884\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div data-dce-background-color=\"#F2F7FF\" class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-09bbe56\" data-id=\"09bbe56\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5687d7c elementor-widget elementor-widget-heading\" data-id=\"5687d7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Informa\u021bii generale<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd30856 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"fd30856\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd4f328 elementor-widget elementor-widget-icon-box\" data-id=\"bd4f328\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tDurat\u0103\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t2 ani (4 semestre); 120 ECTS\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84e5cdd elementor-widget elementor-widget-icon-box\" data-id=\"84e5cdd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tForma de \u00eenv\u0103\u021b\u0103m\u00e2nt\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tCu frecven\u021b\u0103\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-584dc31 elementor-widget elementor-widget-icon-box\" data-id=\"584dc31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tLimba de predare\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tRom\u00e2n\u0103\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e0e8aa9 elementor-widget elementor-widget-icon-box\" data-id=\"e0e8aa9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tProgram de studiu\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tAcreditat\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-265b90b elementor-widget elementor-widget-icon-box\" data-id=\"265b90b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tCifra de \u0219colarizare\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tBuget 25F* <\/br>\nTax\u0103 25\n\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-69f81c8 elementor-widget elementor-widget-text-editor\" data-id=\"69f81c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>* F \u2013 locuri finan\u021bate din bugetul universit\u0103\u021bii (studentul nu achit\u0103 tax\u0103 de \u0219colarizare).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-09c3f07 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"09c3f07\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-58ab749\" data-id=\"58ab749\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5ef3474 elementor-widget elementor-widget-heading\" data-id=\"5ef3474\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Planuri de \u00eenv\u0103\u021b\u0103m\u00e2nt<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-dce-background-color=\"#2359B317\" class=\"elementor-element elementor-element-38f2fda elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"38f2fda\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.umfst.ro\/fileadmin\/f_economie_drept\/planuri_invatamant\/2025-2026\/Contabilitate_si_audit.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-pdf\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Plan 2025 - 2026<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-dce-background-color=\"#2359B317\" class=\"elementor-element elementor-element-d6c210f elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"d6c210f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.umfst.ro\/fileadmin\/f_economie_drept\/planuri_invatamant\/2024-2025\/CA.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-pdf\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Plan 2024 - 2025<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-dce-background-color=\"#2359B317\" class=\"elementor-element elementor-element-0d7cedb elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"0d7cedb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.umfst.ro\/fileadmin\/master\/Planuri\/2023-2024\/FED\/CAU_Plan_invatamant_2023-2025.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-pdf\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Plan 2023 - 2024<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-dce-background-color=\"#2359B317\" class=\"elementor-element elementor-element-aa6c54a elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"aa6c54a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.umfst.ro\/fileadmin\/master\/Planuri\/2022-2023\/Plan_inv_CA_2022-2023.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-pdf\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">2022 - 2023<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-dce-background-color=\"#2359B317\" class=\"elementor-element elementor-element-baa2345 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"baa2345\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.umfst.ro\/fileadmin\/master\/Planuri\/2021-2022\/FED\/Plan_invatamant_CA_2021_2022.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-pdf\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">2021 - 2022<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-dce-background-color=\"#2359B317\" class=\"elementor-element elementor-element-30efcf2 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"30efcf2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.umfst.ro\/fileadmin\/f_economie_drept\/planuri_rapoarte\/2021\/Plan_de_invatamant_CAU_2020-2021.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-pdf\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">2020 - 2021<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef84e98 elementor-widget elementor-widget-heading\" data-id=\"ef84e98\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Fi\u0219ele disciplinelor<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-dce-background-color=\"#2359B317\" class=\"elementor-element elementor-element-e6b67d5 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"e6b67d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.umfst.ro\/fileadmin\/f_economie_drept\/fise_discipline\/2023-2024\/masterat\/CAU.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-pdf\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Anii I II <\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Descriere Nivelul de studii: Studii universitare de masterat (nivelul 7 EQF\/CEC \u0219i CNC) Domeniul fundamental: \u0218tiin\u021be sociale Domeniul de studii: Contabilitate Programul de studii: Contabilitate \u0219i audit Titlul ob\u021binut: Masterat Denumirea calific\u0103rii: Specialist \u00een contabilitate \u0219i audit Misiune Misiunea programului de studii Contabilitate \u015fi Audit se integreaz\u0103 misiunii universit\u0103\u021bii \u015fi \u00a0contribuie la dezvoltarea \u00eenv\u0103\u021b\u0103m\u00e2ntului \u015fi [&hellip;]<\/p>\n","protected":false},"author":25,"featured_media":0,"parent":1469,"menu_order":3,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"1","_relevanssi_noindex_reason":"","footnotes":""},"categories":[13,32],"tags":[],"class_list":["post-1471","page","type-page","status-publish","hentry","category-pagina-cu-sidebar","category-pagina-oferta-educationala"],"meta_box":[],"_links":{"self":[{"href":"https:\/\/umfst.ro\/economie-si-drept\/hu\/wp-json\/wp\/v2\/pages\/1471","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/umfst.ro\/economie-si-drept\/hu\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/umfst.ro\/economie-si-drept\/hu\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/umfst.ro\/economie-si-drept\/hu\/wp-json\/wp\/v2\/users\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/umfst.ro\/economie-si-drept\/hu\/wp-json\/wp\/v2\/comments?post=1471"}],"version-history":[{"count":52,"href":"https:\/\/umfst.ro\/economie-si-drept\/hu\/wp-json\/wp\/v2\/pages\/1471\/revisions"}],"predecessor-version":[{"id":4237,"href":"https:\/\/umfst.ro\/economie-si-drept\/hu\/wp-json\/wp\/v2\/pages\/1471\/revisions\/4237"}],"up":[{"embeddable":true,"href":"https:\/\/umfst.ro\/economie-si-drept\/hu\/wp-json\/wp\/v2\/pages\/1469"}],"wp:attachment":[{"href":"https:\/\/umfst.ro\/economie-si-drept\/hu\/wp-json\/wp\/v2\/media?parent=1471"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/umfst.ro\/economie-si-drept\/hu\/wp-json\/wp\/v2\/categories?post=1471"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/umfst.ro\/economie-si-drept\/hu\/wp-json\/wp\/v2\/tags?post=1471"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}