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Prerequisites
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Language of Instruction
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Turkish
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Responsible
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Asst. Prof. Sezer ÖKSÜZ
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Instructors
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1-)Doktor Öğretim Üyesi Sezer Öksüz
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Assistants
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Resources
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R1. Kaval, H., Karapınar, A., Bayırlı, R., Altay, A., & Torun, S. (2015). Türkiye Denetim Standartları Uygulama ve Yorumları. Gazi Kitabevi, Ankara.
R2. Kavut F. L. , Taş O., & Şavlı T. (2009). Uluslararası Denetim Standartları Kapsamında Bağımsız Denetim. İstanbul Serbest Muhasebeci Mali Müşavirler Odası Yayınları, İstanbul.
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Supplementary Book
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Goals
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The aim of the course is to explain the duties and responsibilities of the auditors, different audit practices, audit work papers, preparation of the audit report and auditing of the financial statements in accordance with International Auditing Standards.
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Content
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Audit concept, development of audit standards in the world and Turkey ISAs overview, Ethical Principles, the purpose of the independent auditor and the general principles, planning Audit, Fraud and Irregularities, the auditing of financial statements, financial Auditing of the items of the table, Completion of the audit work, Independent audit report, Independent audit report, Independent audit quality Audit, Audit of interim financial statements, Audit of end-of-period financial statements
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