The "Enterprises Auditor" is a specialty of the first-degree studies, presenting the systematic and specificity of basic substantive issues and cognitive problems that occur in the processes of auditing economic entities. The substantive issues of the "Enterprises Auditor" specialty are contained in three thematic blocks, which overlap with studies during three terms of this economic specialty. They are composed of: 

• basic knowledge of economic auditing, with particular emphasis on the applicable legal regulations in this area;
• detailed areas of knowledge that must be mastered and possessed by an auditor of enterprises and which are necessary for him to conduct - thematically variable - economic and financial, risk and information security research of the economic activities in these entities;
• cognitive procedures for active research of the economic activity of market entities, included - in the specifics of their diversity - as a part of internal and external audits of enterprises, and enriched with considerations on - necessary for auditors - methods of performing financial analyses, efficient performance of professional duties, and finally performing them in terms and conditions of the market activity.

Formalized and open problems, presented as a part of the "Enterprises Auditor" specialty, allow primarily for economic and financial, as well as legal and property assessment of issues related to the operational diversity and investment projects undertaken by these business entities. The achieved educational effects enable the graduate of the "Enterprises Auditor" specialty to: 

• work in business entities conducting an internal audit of their own activities;
• work in business entities performing expert work in the area of carrying out research, assessments and external audit reports;
• education in master's specialties covering programs dedicated to economic and financial analysis, assessment and control of business activity of enterprises.

The "Enterprises Auditor" specialty is dedicated only to a part-time first-degree (bachelor) studies at the Faculty of Economics of the University of Gdansk. The substantive shape of the content of the "Enterprises Auditor " specialty is a natural fact-making and a research base for the studying on the second-degree specialty: "Economic Assessment and Functioning of Enterprises".

The following subjects are conducted under the "Enterprises Auditor" lectures:

• Cognitive Considerations of Enterprise Audits,
• Legal Environment of Audit Professions,
• Enterprise Economics Auditor,
• Business Finance Auditor,
• Business Risk Auditor,
• Enterprise Information Systems Security Auditor,
• Internal Enterprises Auditing Procedures,
• External Enterprises Auditing Procedures,
• Financial Analysis for Auditors,
• Professional Ethics of Enterprises’ Auditors,
• Audit Service Sales Systems,
• Bachelor's Seminar.