In this course, the basic concepts and principles of independent auditing will be introduced, independent auditing of the financial statements will be discussed in detail in the process to be followed, Auditing methods and techniques applied to the supervision of the financial statement items will be discussed on application examples.

Auditing concept and factors inreasing the importance of audit with the requirements, the audit profession, the generally accepted auditing standards, Audit Report, profession ethics and audit professional ethics, audit objectives, audit process, systems and review of internal control, audit planning, audit evidence and techniques, audit files.