TR EN

AUDIT COURSE IDENTIFICATION AND APPLICATION INFORMATION

Code Name of the Course Unit Semester In-Class Hours (T+P) Credit ECTS Credit
BUS424 AUDIT 8 3 3 7

Objectives and Contents

Objectives: This course aims to acquire theoretical information on the audit process and auditing profession, to explain the aim and objective of audit and control, to acquire the ability to collect audit evidence and the ability to practice evaluation techniques and the ability to analyze 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.