Week 1 - Theoretical

auditors Basic consepts about accounting audit, a. Audit b. concept of auditor and types of

Week 2 - Theoretical

Basic consepts about accounting audit (continued) c. Independent audit of financial statements, relation between accounting and audit, errors in accounting records, audit standards

Week 3 - Theoretical

Commissioning auditor, conditions for public accountant, independent accountant and financial advisor and certified public accountant, working fields, authorizations of certified public accountant, characteristics of audits performed by certified public accountant, attestation procedure, fields and documents to be attested, information included in attestation report issued by certified public accountant

Week 4 - Theoretical

Tax audit (financial audit), types of the audit, definition of tax examination, types of tax examination, individuals authorized to perform tax examination, companies/individuals subject to the examination, starting time and location of the examination

Week 5 - Theoretical

Planning audit, process of auditing, collecting information abou the enterprise to be audited, dividing audit procedures into divisions, determining auditing risk, determining significance level of audit, determining aims, arranging audit program, determining audit time and duration and finalizing audit plan

Week 6 - Theoretical

Obtaining information about structure of internal control and valuing structure of internal control

Week 7 - Theoretical

Obtaining information about structure of internal control and valuing structure of internal control

Week 8 - Intermediate Exam

Mid-term exam

Week 9 - Theoretical

An overview

Week 10 - Theoretical

Statistical Sampling Methods in Accounting Auditing

Week 11 - Theoretical

Audit of Financial Statement Accounts

Week 12 - Theoretical

Sales and Collection Control

Week 13 - Theoretical

Purchasing and Payment Control, Stock and Production Control

Week 14 - Theoretical

Personnel and Pay Cycle, Sourcing, Payback Cycle, Audit of Cash Balances

Week 15 - Final Exam

Final exam