The program aims to provide students with the theoretical foundations in accounting, auditing and auditing that will enable them, on the one hand, to approach with a critical mind different practices and issues specific to the discipline and, on the other hand, to intervene in solving complex problems both conceptually and practically. This objective is achieved through the deepening of theoretical and practical knowledge in accounting, control, auditing, and related fields and the application of methodological tools in the context of research work.