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Master in Accounting and Audit

Auditors play a role in society as a whole. Therefore, a responsible approach in this profession is of great importance. The Master's foundations for working responsibly are already laid as part of the degree course.

The teaching provided must offer a balance of theoretical, research and practical aspects in training auditors. Stringent requirements in terms of the comprehensive development of the required social skills are paramount and knowledge must be conveyed in the core specialist subjects of accounting and auditing as well as the supplementary specialist subjects (law, IT and computer systems, business studies and economics, corporate finance, mathematics and statistics) with the following structure:

  • Basic knowledge: students know basic definitions and can express the prevailing opinion.
  • Comprehension: students are able to order their knowledge and present it systematically as well as recognise problems.
  • Application: students are able to apply the knowledge they have gained and prepare their own calculations and interpretation. They are able to assess individual cases appropriately and evaluate the findings.
  • Analysis: students are able to recognise complex problems and analyse these on the basis of the experience they have gained.
  • Synthesis: students are able to intervene in processes with corrective measures, develop new procedures and propose improvements. This also includes the ability to present their own performance adequately and develop it towards finding a solution.
  • Evaluation: students are able to make a judgement, contemplate comparisons and draw accurate conclusions. They are also able to make forecasts and justify their statements.

Contemporary teaching and learning arrangements are applied: The course does not therefore stop at pure knowledge transfer, but promotes independent problem solving, reflection, evaluation, analysis and the synthesis of specialist areas.

Individual and high-quality support of students by lecturers is very important on this course. This is partly ensured by the low intake number of only 30 students per batch.

Faculty is composed of

  • Academics from the University of Luxembourg, in particular from the Faculty of Law, Economics and Finance, and from abroad.
  • Professionals from Luxembourg and abroad (accountants, auditors, lawyers etc.)


The program is on a full-time basis. It is not offered on part-time or online.