CANKIRI KARATEKIN UNIVERSITY Bologna Information System


  • Course Information
  • Course Title Code Semester Laboratory+Practice (Hour) Pool Type ECTS
    Financial Audit in Banks BAF404 SPRING 3+0 Fac./ Uni. E 6
    Learning Outcomes
    1-Explains the concept and methodology of auditing.
    2-Defines the audit, its types and the nature of the auditor.
    3-Discusses the auditing standards.
    4-Applies generally accepted auditing standards.
    5-Creates the audit report.
    Prerequisites -
    Language of Instruction Turkish
    Responsible Assoc. Prof. Selim CENGİZ
    Instructors -
    Assistants -
    Resources R 1. Kaval. H. (2008). Muhasebe Denetimi. Gazi Kitapevi, Ankara. R 2. Bozkurt. N. (2018). Muhasebe Denetimi. Alfa Kitapevi, İstanbul.
    Supplementary Book SR1. Coşkun. S. (2020). Türk Bankacılık Sektöründe Kilit Denetim Konuları. Gazi Kitapevi, Ankara.
    Goals The aim of this course is to provide information about the audit and control systems designed for efficient and effective banking activities, internal control system and internal control elements.
    Content Definition and History of Financial Audit, Reasons for Needing Financial Audit, Introduction to Financial Auditing, Types of Audits, Types of Auditors, Generally Accepted Auditing Standards, The overall process of the audit, The rocess of the audit on a company basis, Audit risk and planning stages, Implementation of Analytical Review Procedures, Examining the Internal Control System, Audit Process: Execution of Audit, Audit of Balance Sheet Accounts 1, Audit of Balance Sheet Accounts 2, Audit of Income Statement Accounts, Completion of the Audit and Preparation of the Audit Report, International auditing standards
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