Objectives of general skills

• Mobilise expertise in at least one area of management.
• Mobilise acquired skills in a specific professional environment.
• Contribute to the development of innovative tools and solutions.
• Professionally communicate and present original work both orally and in writing.
• Communicate and interact in a clear and structured manner, orally and in writing, on issues, analyses and projects.
• Present and structure data in a clear, precise, neutral, and non-oriented way.
• Act in an international and multicultural context.
• Assimilate the components of the social and economic environment of a company.
• Demonstrate an open mind and adaption.
• Collaborate within a team and exercise leadership.
• Contribute to the coordination and animation of a team, by putting in place the most effective means of collaboration in a given situation.
• Listen to team members and encourage expressing a shared opinion. Accept and discuss a different point of view than theirs.
• Plan activities so as to best utilise the time available.
• Be independent and regularly adapt to new contexts.
• Demonstrate independence and persevere, despite the difficulties or initial errors, to find an optimal solution.
• Monitor knowledge and methodological approaches in order to evolve their thinking and practice.
• Assess their practices and be able to question it.
• Adopt a scientific approach of analysis and reasoning.
• Construct a reference framework, formulate questions or hypotheses from the analysis of scientific literature.
• Collect data, analyse it qualitatively and quantitatively and adequately interpret the results, taking into account the reference framework within which the research was developed.

UE's Learning outcomes

Understand the accounting revision missions in their legal framework, study the specific aspects of certification, analyze and implement control techniques

UE Content

Disclosure of all the theoretical aspects of accounting revision and ISA. Examination and testing program practice of financial statements by category or module. Practical work on real case basis. (TP) Also non ISAs detailed in are subject to individual analysis and a written work side, so that everyone has read all ISAs

Prior experience

accounting, internal control, corporate law, tax law and other,  statistics

Term 1 for Integrated Assessment - type

• Presentation and works
• Written examination

Term 2 for Integrated Assessment - type

• N/A

Term 3 for Integrated Assessment - type

• N/A

Resit Assessment for IT - Term 1 (B1BA1) - type

• Written examination