Accounting and Auditing

Purpose and Profile of the Program

The master’s program in Accounting and Auditing is designed to prepare qualified professionals with advanced theoretical and practical knowledge in the fields of accounting, auditing, financial reporting, and corporate governance, in accordance with international accounting and auditing standards.

The program aims to develop analytical, research, and professional skills, equipping students with knowledge in the application of International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA), financial risk management, internal control systems, and the assessment of the financial performance of businesses and public institutions.

Through research projects, practical work, real case analyses, and engagement in independent research, students develop the ability to analyze, report, and audit financial data in compliance with market demands and international standards. They also learn to use modern technologies in accounting and electronic auditing (e-auditing), improving transparency, efficiency, and the quality of financial processes.

Mission statement

The mission of the MA Accounting and Auditing program is: “by applying contemporary teaching approaches to develop competitive professionals in the labour market in the field of accounting and auditing with advanced theoretical knowledge, research and practical skills that contribute to the improvement of accounting and auditing practices and who have a direct impact on increasing transparency and improving standards in the financial sector and wider society.”

Responsible persons of the study program

• Prof. Ass. Dr. Medain Hashani
• Prof. Ass. Dr. Arta Hoti Arifaj
• Prof. Ass. Dr.Donat Rexha

Learning outcomes

Learning outcomes

At the end of the MA program in Accounting and Auditing students will acquire the following knowledge, skills and competences:

Knowledge

• describe international accounting and auditing standards, identifying the main changes and their applications in professional practice;
• analyse current scientific studies in accounting and auditing to derive trends and predictions for future practices;
• explain and interpret legal and tax rules applicable to corporations, determining their effects on financial reporting strategies;
• synthesize information from financial reports and create case-based models to illustrate performance management techniques;
• evaluate computerized accounting and e-auditing systems to improve control processes and transparency;
• apply the principles of security and risk management in different internal and external audit scenarios;

Skills

• interpret financial data to identify trends and potential anomalies that may indicate hidden issues or opportunities;
• communicate audit findings and financial analysis through detailed reports and interactive presentations;
• uses various accounting and auditing software to collect, process, and present financial information;

Competences:

• develop and implement an audit plan that uses a range of research methods to assess the integrity of financial data;
• carefully apply professional rules and ethics in the audit process and the preparation of financial reports;
• manage and coordinate audit teams and projects to ensure the achievement of objectives responsibly and in accordance with industry standards.

Admission to studies

According to Article 6 of the Regulation, candidates are eligible for MA studies if they have completed their Bachelor’s studies and earned at least 180/240 ECTS, depending on the program. Further conditions for admission to the MA program are:

• completion of a Bachelor’s degree at an accredited and recognized higher education institution, either domestically or internationally;
• successful completion of the selection procedure;
• completing the application with the required documentation as defined by MESTI.

Number of study places

The number of study places according to the decision of the KAA is 120 students per academic year.

Recognition of qualifications

Per the Regulation for Master’s Studies at AAB College, recognition of qualifications and transfer of studies are governed by Articles 9, 10, and 11 of this regulation. These articles outline the conditions, criteria, and procedures for admitting students from other higher education institutions, the transfer process, and the recognition and equivalence of previously studied courses.

Duration and number of ECTS

Studies in the MA program in Accounting and Auditing last 2 years (4 semesters) and comprise a total of 120 ECTS, with 60 ECTS per year and 30 ECTS per semester.

Academic level and title

Upon completion of the studies, students are awarded the academic title Master of Arts in Accounting and Auditing.

Employment perspectives

Graduates of the MA Accounting and Auditing program are prepared for advanced professional positions such as internal and external auditors, certified accountants, financial managers, tax advisors, financial reporting analysts, as well as experts in corporate governance and legal compliance in both the public and private sectors.

Assessment methods

Learning outcomes in the MA program in Accounting and Auditing are assessed through mid-semester written tests, project work, research work, individual and group assignments, presentations, etc. Since the program is of the Master’s level and the design of a research project (Master’s thesis) is required, students are also evaluated for their skills in research and literature review, data processing, application of research methods, computer knowledge, the ability to contextualize and evaluate, skills presentation and professionalism, etc.

Duration and volume

Data about student progression  

DROP OUT <15%

EMPLOYMENT >90%

STUDENT SUCCESS IN EXAMS 8.5

Student rights

Students at AAB College, in accordance with the Statute and the Regulation for MA Studies, have the right to:

• Attend lectures and participate in academic activities
• Access university services, including the library and internet
• Be represented in student bodies
• Organize non-political associations
• Receive official student documents
• Obtain a diploma upon completion of their studies’

Additionally, students have the right to submit complaints and requests regarding any aspect of the teaching process, assessment, or any other issues that they believe may hinder their academic development and well-being while studying at the college.

Student involvement in quality assurance

At AAB College, students are considered equal partners in the design, implementation, and evaluation of

quality assurance processes. They actively participate in every working group or workshop that discusses

policymaking, strategic planning, and decision-making. Specifically, students engage in quality assurance procedures through the following activities:

• students assess the academic staff and teaching content
• students assess administrative services and infrastructure
• students are full members in academic and decision-making bodies of the college
• students participate in committees and working groups
• students are involved in drafting, completing, and reviewing study programs
• students provide continuous input on all matters affecting students and the college
• students offer recommendations for improvements related to procedures, policies, processes, or
• decisions concerning the college.