Faculty of Business and Management Sciences · Business Administration (English) · Undergraduate
ECTS: 5 T+P+L: 3+0+0 Departmental Elective
Coordinator:
Course Objective
Auditing, which is an important part of corporate governance and financial reporting process, will be discussed conceptually and the duties and responsibilities of independent auditors, stages of the audit process, and preparation of the audit report will be emphasized.
Course Content
The aim of the course is to help the student understand auditing practices in a theoretical sense by conveying the basic concepts of accounting auditing. The course content includes the auditing profession, auditing standards and types of auditors, auditing techniques, professional ethics and moral values, and preparation of audit reports regarding financial statements.
Course Learning Outcomes
- Comprehend Evidence of Auditing, Evidence Collection Techniques and Types of Evidence
- Provides an overall assessment of audit practices
- To divide auditing into types and shows the relationship between them.
- Specialize in writing short and long audit reports, comprehends and applies fair trial criteria.
- Comprehends the basic concepts and auditing standards related to accounting
Core Area Distribution
(22) Humanities%70 (46) Mathematics and Statistics%30