MAM – Master in Auditing and Managerial Accounting

PROGRAM STRUCTURE

External corporate disclosure and financial statement models (Financial Reporting)

› The financial statements – National accounting standards – International accounting standards IAS/IFRS – Determination of business income – Consolidated financial statements and consolidation techniques – Economic and financial analysis.

› Control systems: design and management logics

› Planning, programming and control cycle in companies – Analytical and industrial accounting – Budgeting – Internal reporting – Performance measurement.

› Auditing

› Audit of the financial statements – Role and responsibility of the auditor – Risk assessment and audit procedures – Audit procedures – Audit report – International standard reports