This course covers a selected group of advanced financial accounting topics, Which are: The Equity Method of Accounting for Investments , Consolidation of Financial Information, Consolidations—Subsequent to the Date of Acquisition , and the Foreign Currency Transactions and Hedging Foreign Exchange Risk

The course is designed to provide advances topics in financial accounting and financial accounting theory; seminars on financial accounting issues, and on the theory of income and asset valuation. Topics may also include theory development in accounting, normative accounting theories, positive accounting theory and accounting regulation

This course aims to provide the student with the knowledge, skills, and competencies necessary for the international auditing standards issued by the International Auditing and Assurance Standards Board (IAASB) and to comprehend and understand those standards related to auditing steps according to international standards, such as auditor’s responsibilities, audit planning, internal control assessment, and audit risk, Samples and obtaining audit evidence, auditor's report, and other associated criteria.