| Course Objectives: |
It is to educate managers who are entrepreneurial, dynamic and analytical in their thinking ability to innovate continuously according to the changing market conditions for the audit sector and bring them to business life. |
| Course Content: |
The objective of this course is to; the definition of auditing and species, international and generally accepted auditing standards, audit risk in the process, internal control and its importance, the significance in the audit process, audit planning, audit evidence and techniques, working papers in audit, completion of the audit, audit reports, audit and ethics. |
| Week |
Subject |
Related Preparation |
| 1) |
• Defines the control.
• Explains the basic concepts of control.
• List the generally accepted auditing standards. |
Course |
| 2) |
• Defines the audit report.
• List the working field standards.
• Analyze reporting standards. |
Course |
| 3) |
• Plans the audit process.
• Defines the process of customer selection.
• Reports the findings. |
Course |
| 4) |
• List audit evidence and techniques.
• Classify audit evidence.
• Classify audit methods |
Course |
| 5) |
• Explains the concept of cash system control.
• List the material accuracy audits.
• Identifies compliance audit of receivables |
Course |
| 6) |
• Defines the concept of audit of receivables.
• Analyze audit of notes receivable. |
Course |
| 7) |
• Explains the audit process of stocks.
• List the purpose of inspection of stocks.
• Applies compliance audit for stocks |
Course |
| 8) |
Midterm |
Course |
| 9) |
• Performs audit practices of tangible fixed assets.
• Analyze material accuracy audits. |
Course |
| 10) |
• Explains the audit process of foreign resources.
• List the audit methods applied in the control of debts |
Course |
| 11) |
• Explains the audit process of equity.
• Explains the purpose of equity audit.
• Makes the audit practices of equity |
Course |
| 12) |
• List the audit process of the income statement.
• Analyze result accounts.
• Analyzes audit practices of wages |
Course |
| 13) |
• Defines working papers in the control.
• Sorts the usage areas of working papers.
• Describes the importance of working papers in terms of supervision. |
Course |
| 14) |
• List the types of evidence.
• Categorize the types of evidence according to their function.
• Categorize the types of evidence according to their purpose.
• Defines the types of supporting evidence. |
Course |
| 15) |
Final |
Course |
| |
Program Outcomes |
Level of Contribution |
| 1) |
Recognition of national legislation and international financial reporting standards in accounting |
5 |
| 2) |
Preparation and interpretation of financial statements in accordance with the standards |
5 |
| 3) |
Management of financial data |
5 |
| 4) |
The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector. |
5 |
| 5) |
Graduates of this program may continue their academic careers and gain the qualification of Accounting Auditing Specialist and become the manager in finance, accounting, auditing and reporting departments of the leading companies in the business world. |
5 |
| 6) |
To be able to evaluate accounting and auditing principles and applications with the help of analytical tools. |
5 |
| 7) |
To be able to use the computer and the required package program. |
5 |
| 8) |
To gain an interdisciplinary perspective. |
5 |
| 9) |
To be conscious about business ethics and social responsibility. |
5 |
| 10) |
To understand the basic principles of accounting and auditing and to apply the necessary principles to business life. |
5 |
ISTANBUL OKAN UNIVERSITY INFORMATION PACKAGE / COURSE CATALOGUE
