Accounting and Auditing

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Program Overview

The Master's program in Accounting and Auditing aims to prepare specialized and qualified professionals in the accounting and financial fields. This is to keep pace with global economic and financial transformations, with a particular focus on modern auditing and review techniques. The program provides students with up-to-date knowledge and techniques in accounting, auditing, and financial management, emphasizing Algeria's new accounting and financial system, which is based on International Accounting and Financial Standards (IAS/IFRS).

This academic Master's in Accounting and Auditing serves as a training framework designed to achieve the following objectives:

  • Train effective professionals who adopt a scientific approach in leading institutions, especially in making financing decisions and addressing issues related to accounting or auditing within the organization.
  • Provide qualified personnel, both in quantity and quality, to help Algerian institutions adapt to the external environment.
  • Activate the role of institutions in the economy and address their internal and external problems, recognizing their vital role as the beating heart and primary driver of market economies.
  • Train specialized students in the use of advanced accounting techniques in economic institutions.
  • Establish the foundations of corporate financial management in the student's training.
  • Bridge the gap between practical corporate reality and the academic aspect of training.
  • Keep students directly in touch with the latest accounting techniques and developments in the field of auditing.
  • Participate in building a culture of future corporate strategies related to accounting and auditing.
  • Ensure students are directly informed about the latest financial auditing techniques in institutions.


Teaching Language : العربية

Curriculum Highlights

Core Courses

In this Master's program, students receive a set of foundational courses that form the basis of their specialization. These are covered in the first and second semesters within the core curriculum units and include:

  • International Auditing Standards 1
  • Advanced Corporate Accounting 1
  • Internal Auditing
  • International Financial Reporting Standards 1 (IFRS 1)
  • International Auditing Standards 2
  • Advanced Corporate Accounting 2
  • Sectoral Accounting 1
  • International Financial Reporting Standards 2 (IFRS 2)


Advanced Topics

The advanced courses students take in the third semester within the core curriculum units include:

  • Banking Control and Auditing
  • Advanced Management Control
  • Sectoral Accounting 2

In addition to these core advanced subjects, the third semester also includes advanced methodological courses such as:

  • Business Valuation
  • Corporate Governance


Admissions Information


To be eligible for this Master's program in "Accounting and auditing" at the Faculty of Economic, Commercial, and Management Sciences, students must hold a Bachelor's degree in various specializations within the Financial and Accounting Sciences discipline from Algerian universities, or any other certificate recognized as equivalent by the supervising ministry.

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