A PhD program in Auditing is a research-intensive discipline focused on advancing theoretical and empirical knowledge of auditing, assurance, financial reporting, and corporate accountability. The program applies rigorous qualitative, quantitative, statistical, and econometric research methods to investigate audit quality, auditor independence, risk assessment, internal controls, corporate governance, fraud detection, audit regulation, and the impact of emerging technologies on auditing practices. Doctoral research also examines digital auditing, audit analytics, artificial intelligence, blockchain, sustainability assurance, and the evolving role of auditors in complex financial and organizational environments. Through original and methodologically rigorous research, the program aims to contribute to auditing theory and practice while strengthening financial transparency, accountability, and the reliability of information used by stakeholders.