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1. Date despre program

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ACADEMIA DE STUDII ECONOMICE

1.2. Facultatea

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1.3. Departamente

(Departament) CONTABILITATE SI AUDIT

1.4. Domeniul de studii

Contabilitate

1.5. Ciclul de studii

MASTERAT

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1.7. Programul de studii

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1.8. Limba de studiu

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1.9. Anul universitar

2014-2015

2. Date despre disciplina

2.1. Denumire

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2.2. Cod

14.0191IF2.2-0003

2.3. Anul de studii

2.4. Semestrul 2

2.5. Forma de Examen

evaluare

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2.7. Nr. credite
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2.8. Titulari

3. Timp total estimat

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14.00

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2.00 din care

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C(C)

1.00

S(S)

1.00

28.00 din care

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125.00

3.5. Total ore studiu individual

97.00

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35.00

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35.00

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22.00

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3.00

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2.00

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C(C)

14.00

S(S)

14.00

4.1. De curriculum

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Audit financiar
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7. Obiectivele disciplinei
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7.2. Obiective specifice

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Pagina 2/5

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Metode de predare/ lucru

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fundamentale ale doctrinei contabile.

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Bibliografie
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ulterioare
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- IFRS&IASB IFRS 2011, 2011
- IFAC Codul etic al membrilor profesiei contabile, www.ifac.org
- IIA Codul etic al auditorilor interni, 2008, www.theiia.org

Pagina 3/5

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ulterioare
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- IIA Codul etic al auditorilor interni, 2008, www.theiia.org
- ACCA Paper F8 Int/UK Audit&Assurance Complete Text, Kaplan Publishing
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10. Evaluare
Activitatea

Criterii de evaluare

Metode de evaluare

10.1. C(C)

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10.4. Modalitatea de notare

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unui punctaj cumulat de la nceputul
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studiu de caz abordat

Pondere n
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5.00
25.00

70.00
Note ntregi 1-10

Pagina 4/5

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reale/ipotetice, respectand normele deontologiei profesionale
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Titulari,

10/02/2015

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Director departament,

Pagina 5/5