Departamentul de Contabilitate i Audit

Nr. ______ / _________ 2014

Str. Teodor Mihali nr. 58-60

Cluj-Napoca, RO-400951
Tel.: 0264-41.86.52-5
Fax: 0264-41.25.70
econ@econ.ubbcluj.ro
www.econ.ubbcluj.ro

_______________20___________
Ctre,
___

COALA DOCTORAL
TIINE ECONOMICE I GESTIUNEA AFACERILOR

V comunicm, informaiile solicitate pentru admitere la doctorat n domeniul Contabilitate:

TEMATICA pentru examenul de

ADMITERE la DOCTORAT domeniul CONTABILITATE
sesiunea 2014
CAP.1. Piaa informaiei contabile
1.1. Definirea, rolul si scopul contabilitatii
1.2. Obiectul si obiectivele contabilitatii
1.3. Imaginea fidel n contabilitate
1.4. Principiile contabilitii
1.5. Baze de evaluare si raportare
1.6. Productorii informaiilor contabile
1.5. Utilizatorii informaiilor contabile
1.6. Asemanari si deosebiri intre contabilitatea sectorului public si contabilitatea sectorului privat
1.7. Normalizarea, armonizarea i convergena contabil in sectorul privat/public
CAP.2. Raportari financiare si nefinanciare ale entitatilor
2.1. Standarde internationale de contabilitate pentru sectorul privat (IAS)
2.2. Standare internaionale de raportare financiar (IFRS)
2.3. Standarde internationale de contabilitate pentru sectorul public (IPSAS)
2.4. Recomandari de bune practici de raportare pentru sectorul public ( RPG)
2.5. Tendinte privind raportarile integrate
CAP.3. Audit financiar, audit intern si control
3.1. Definirea si rolul auditului financiar
3.2. Obiectivele i nivelul de asigurare a misiunilor de audit i servicii conexe.
3.3. Riscul de audit si rationamentul profesional
3.5. Calitatea serviciilor de audit
3.6. Raportul de audit si alte tipuri de comunicari
3.7. Pozitionarea auditului intern in cadrul entitatii
3.8. Relatia dintre audit financiar, audit intern, control intern si comitetele de audit
3.9. Sistemul de control intern al unei entitati
3.10. Particularitati ale auditului financiar in cazul entitatilor din sectorul public

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Conductori de doctorat:
Prof.univ.dr. Dumitru MATIS

Prof.univ.dr. Adriana TIRON TUDOR

Departamentul de Contabilitate i Audit

Str. Teodor Mihali nr. 58-60
Cluj-Napoca, RO-400951
Tel.: 0264-41.86.52-5
Fax: 0264-41.25.70
econ@econ.ubbcluj.ro
www.econ.ubbcluj.ro

TEME DE CERCETARE scoase la concurs pentru admiterea la doctorat,

sesiunea septembrie 2014 pentru domeniul CONTABILITATE

Nr

Domeniu

Audit financiar

Tema de cercetare

Locuri
propuse

Imbuntatatirea raportarilor si comunicarilor de audit

Evaluarea calitatii auditului de catre partile interesate
1
Riscuri de audit si Exercitarea rationamentul profesional
Auditari specifice: raportari integrate, estimari contabile
Contabilitate,
IPSAS in Europa : prezent si perspective
2
control si audit in Baze de raportare in sectorul public: cash versus accrual
sectorului public
Masurare si informare privind performanta serviciilor
publice
Audit de performanta, control si audit intern in sectorul
public
Raportari financiare Elemente specifice grupurilor de entitati si situaiilor 1
financiare consolidate
Relevanta situatiilor financiare ale societatilor cotate
pentru utilizatorii de pe piata de capital
Raportari integrate
TOTAL
4

Director de departament,
Prof. univ. dr. Adriana TIRON TUDOR