Accounting and Auditing

Professional Competences

• developing concepts and theories related to assurance engagements, as well as understanding the requirements and interpretations set out in international standards on auditing, review, and agreed-upon procedures, necessary for examining the information underlying the preparation of financial and fiscal reports
• preparing financial reports in accordance with international regulations and applying financial–accounting techniques to compile and interpret financial statements prepared under the International Financial Reporting Standards (IFRS)
• appropriately applying specific concepts, principles, methods, and professional language in various business contexts, in order to understand and address issues specific to accounting expertise and auditing, including financial–accounting analysis and diagnosis
• enhancing professional activities specific to financial or statutory auditing
• managing financial–accounting activities effectively
• applying modern concepts and paradigms related to organisational entities within the information society.

Transversal Competences

• applying professional principles, standards, and values within one’s own strategy of rigorous, efficient, and responsible work
• acquiring and adhering to the ethical and deontological values and principles specific to the accounting profession
• identifying roles and responsibilities within multidisciplinary teams, coordinating activities, and employing relationship-building and teamwork techniques for effective collaboration.