University of Tirana Contacts Panel

Master of Science in Accounting and Auditing

Name of academic qualification Master of Science in Accounting and Auditing Diploma
Cycle of study programme Second Cycle Studies
Name and status of awarding institution Faculty of Economics, University of Tirana, Public Institution
Language(s) of teaching/examination Albanian
Duration of study programme (years) 2 years
Delivery of study Full time

Entry requirement(s) in this study programme

Students who have completed a bachelor program in either Finance-Accounting or Business-Administration in the Faculty of Economy, University of Tirana, are admitted in the Master program without any additional requirement of fulfilling basic educational knowledge. Students who have completed a bachelor program in either Finance-Accounting or Business-Administration in other Faculties of the Economy (public / private - national / foreign) may be accepted after formal recognition of their diplomas under relevant regulations of the Faculty of Economy, University of Tirana.

Students who have completed a bachelor program in either Economics or Economic Informatics at the Faculty of Economy, University of Tirana, are admitted in the Master program after completing their basic educational knowledge.

Objectives and overview of the study programme

The purpose of the Master of Science in Accounting and Auditing Programme is to provide the students with the necessary experience for a successful carrier in the area of accounting, auditingand fiscal administration services and also for further studies in this area. The Master of science in Accounting and Auditing Programme provides a wide system of knowledge in accounting, auditing and other related areas with the main objective to generate skilled accounting professionals and offer advanced studies in this area. In order to fulfill this objective the programme foresees deep studies in fundamental areas such as advanced accounting, analyses of the Financial Statements, Organisation of the accounting information systems as well as in other specific areas such as Auditing, Forensinc Accounting etc. In addittion to these subjects the students take knowledge in other supporting areas such as Finance, Corporate Governance, Strategic Management, Public Finance, etc.

Assessmet scheme

The student's assessment scheme runs from mark 1 to 10 which have the following meaning: 1-4 fail, 5-6 sufficient, 7 satisfactory, 8 good, 9 very good, 10 excellent.

Exams are evaluated on a point basis system, the result of which is converted into marks based on the following schema:

Grade Points
4 up to 50 points
5 51-57
6 58-65
7 66-73
8 74-81
9 82-89
10 90-100

Access to further study

The knowledge system offered by this program and the skills developed enable students to follow an academic and research carrier by continouing the Third Level Studies (PhD programs).

Employment opportunities and professional qualification

This programed is aimed to build up an accounting an auditing professionist who will be able to be employed as an accounting manager of all sorts of economic entities, internal auditor, analist of financial statements, specialist of accounting systems, fiscal consultant etc. Based on the gained knowledge, the students is skilled for the development of a successful carrier as an indipendent professional also, especially as an authorized accountant, authorized accounting expert or accounting consultant.

Programme details

No. Subject ECTS Total hours Semester
First Year
1 Financial Institutions and markets 5 60 I
2 Organisation of Accounting Control Systems 6 60 I
3 Advanced Financial Management 5 60 I
4 Internationa/National Accounting Standards 6 60 I
5 Research Methodology and Quantity methods in Accounting 6 60 I
6 Advanced Management Accounting 7 75 II
7 Advanced Financial Accounting 7 75 II
8 Public and NGO-s Accounting 6 60 II
9 Business Legislation 5 60 II
Elective subjects
10 Public Finance 5 60 II
Professional Ethics
Spreadsheet Modelling in Accounting
Total First Year 58 630
Second Year
1 Albanian Tax and Custom legislation and administration 6 60 I
2 Auditing and International Auditing Standards 6 60 I
3 Financial Statements Analyses 6 60 I
4 Assurance, Consulting and other Professional Services 5 60 I
Elective subjects
5 Fiscal Accounting 4 52 I
Corporate Governance
Risk Management
6 Internship 5 100 II
7 Master thesis 30 150 II
Total Second Year 62 542
Total Year I+II 120 1172