The Flying Accounting University studies Accounting as a Social Science

Online learning platform for auditors, accountants and finance managers

10/04/2025
Enrolled: 4

Audit working papers (Empacta members only)

How to build an audit file that will stand up to external scrutiny and justify an audit?

11/04/2025
Enrolled: 1

CPE: Audit Sampling

Determining the sample size for examination in the context of an audit of an entity is an important, and sometimes complex, auditor task.

29/05/2025
Enrolled: 2

PLANNING D'AUDIT ISA 300

Le planning d'audit conformément à la norme ISA 300 dans l’espace OHADA

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06/06/2025
Enrolled: 0

CPE: Cost Allocation Models for Not-for-profit-Organisations

Allocation of shared costs in not-for-profits can be a challenging exercise. Not only are there alternative models available for the cost allocation process, but also donor organisations sometimes have strong opinions, or can even dictate which model may be used by the beneficiary organisation or set limitations.

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12/06/2025
Enrolled: 1

IFRS 4400: Audit of Projects

Who uses IFRS 4400 and for what purpose? Introduction to IFRS 4400 - definition, purpose and objectives of the standard

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31/10/2025
Enrolled: 1

CPE: How to prepare a successful audit offer

Many agencies, government and non-government, invite proposals from audit firms for audit assignments. What is the best way to offer proposals that stand a good chance of being successful?

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Accounting as a social science

Accounting is not a neutral, pure technical profession. Accounting is a social science! It is a practice deeply linked with the society in which it works. We are committed to explore this dimension

Self-learning tool

FAUNA is a self-learning tool made by professional accountants for anyone interested in accounting. It builds on traditions and experiences of predecessor Flying Universities around the globe

Knowledge transfer

We are committed to transfer knowledge from country to country and thus to homogenize accounting knowledge around the globe

Accounting standards

We are dedicated to development and promulgation of binding international accounting standards, rules and regulations

Global approach

FAUNA has a universal approach in its activities. We take a global perspective in our study of national accounting practices and teach accounting and administration as global rather than national functions and processes