Objectives of Programme's Learning Outcomes

• 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.
• Communicate and interact in a clear and structured manner, orally and in writing in at least one other language other than French, on issues, analyses and projects.
• 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.
• Understand interactions between companies and their socio-economic environments.
• Master and appropriately mobilise knowledge and methodological approaches to understand and explain interactions between companies and their environment.
• Assimilate the components of the social and economic environment of a company.
• Mobilise the methods and management support tools in changing contexts.

Learning Outcomes of UE

A very good knowledge of general accountancy A good knowledge of accountancy law and company law The choice of complementary courses as control or legal competences is better.

Content of UE

3 chapters : the first examines audit of account in relevant legislation (Belgian and European), the second explain specifications of the legal control (audit risks, audit techniques, types of auditor’s reports…) and the third examined, by grouping balances (fixed assets, current assets, liabilities, income statement….), the different audit programs

Prior Experience

Not applicable

Type of Assessment for UE in Q1

• Presentation and works
• Written examination

Q1 UE Assessment Comments

The presentation of an ISA made during the year and is quoted for 25%. The assessment accounts for 75%. It is oral, two questions are asked, including a practical part, and preparation time is expected.

Type of Assessment for UE in Q2

• N/A

Q2 UE Assessment Comments

Not applicable

Type of Assessment for UE in Q3

• Written examination

Q3 UE Assessment Comments

The assessment accounts for 75%. It is oral, two questions are asked, including a practical part, and preparation time is expected.

Type of Resit Assessment for UE in Q1 (BAB1)

• N/A

Q1 UE Resit Assessment Comments (BAB1)

Not applicable