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ISTANBUL GELİŞİM UNIVERSITY INFORMATION SYSTEM

AUDIT COURSE IDENTIFICATION AND APPLICATION INFORMATION

Code Name of the Course Unit Semester In-Class Hours (T+P) Credit ECTS Credit
ISL424 AUDIT 8 3 3 7

Objectives and Contents
Objectives: This course aims to acquire theoretical information on audit process and auditing profession, to explain aim and objective of audit and control, to acquire the ability of collecting audit evidence and the ability of practising evaluation techniques and the ability of analysing audit risks.
Content: Contents of the course include Auditing Types and Auditor Types, Accepted Auditing Standards, Auditing Process, Audit Evidences and Working Papers, Planning of Audit Significance, Risk and Evidence Concepts in Audit, Internal Control, Examination of Internal Control, Control Risk and Finding Risk Relation and Its Effect on Substantial Tests, Basic Concepts on Illustration, Illustration Approaches in Its Audit, Audit Loop Approach, Audit of Balance Sheet and Income Statement Items, Completing Audit and Audit Report.