Faculty: Graduate School of Social Sciences

The Accounting and Auditing specialization focuses on financial reporting, auditing, and assurance services. Students gain skills in financial and managerial accounting, auditing standards, and ethical practices, preparing them for careers in public accounting firms, corporate accounting departments, and governmental agencies.

Learning Objectives:

• Understand the fundamentals of accounting and auditing.
• Develop skills in financial accounting, managerial accounting, and auditing standards.
• Learn techniques for preparing and analyzing financial data.
• Explore principles of internal controls, risk assessment, and fraud examination.
• Analyze and interpret accounting and auditing data.
• Develop critical thinking, problem-solving, and ethical reasoning skills.

Main Curriculum:

1. Introduction to Accounting and Auditing - Overview of key concepts and practices in accounting and auditing.
2. Financial Accounting - Principles and techniques of preparing and reporting financial statements.
3. Managerial Accounting - Principles and techniques of cost accounting, budgeting, and performance measurement.
4. Auditing Standards and Procedures - Principles and techniques for conducting financial statement audits.
5. Internal Controls and Risk Assessment - Principles and techniques for evaluating and improving internal control systems.
6. Fraud Examination - Principles and techniques for preventing, detecting, and investigating fraud.
7. Ethics in Accounting and Auditing - Principles and techniques for maintaining professional standards and ethical conduct.
8. Practical Training in Accounting and Auditing - Real-world experiences through internships and projects in accounting firms or corporate departments.
9. Capstone Project in Accounting and Auditing - Comprehensive project to apply skills in financial accounting, auditing standards, or fraud examination.

Evaluation Methods:

• Financial accounting reports, managerial accounting analyses, auditing projects, internal control plans, fraud examination reports, ethics analyses, practical training reports, capstone projects, group projects, and presentations.

Recommended Textbooks:

• "Financial Accounting" by Michael Bromwich and Jonathan G. Siegel.
• "Managerial Accounting" by Ray H. Garrison, Eric W. Noreen, and Peter C. Brewer.
• "Auditing and Assurance Services" by A. Wayne Almes et al.
• "Internal Controls" by various authors.
• "Fraud Examination" by various authors.
• "Ethics in Accounting and Auditing" by various authors.

Prerequisites:

Basic knowledge of accounting, finance, and business principles. Suitable for students interested in financial reporting and auditing.

Program Duration:

The usual duration for a bachelor's degree is 4 years, including coursework, projects, practical training, and internships.

Certification:

Graduates can obtain a degree in Accounting and Auditing and pursue certifications such as Certified Public Accountant (CPA), Certified Internal Auditor (CIA), or Certified Fraud Examiner (CFE).

Target Audience:

Aspiring accountants, auditors, financial analysts, internal control specialists, fraud investigators, and individuals seeking to work in public accounting firms, corporate accounting departments, governmental agencies, and related fields. This specialization equips students with the necessary accounting, auditing, and ethical skills to excel in various financial and auditing roles.