| 1 |
What is an audit? What is the difference between control and revision? What are the types of audits and types of accounting audits? What are the financial audit individuals and organizations in Turkey? Why is Independent Auditor and YMM regulated separately? What are their ultimate tasks? |
Book 3- 23 pages |
| 2 |
control legislation in Turkey. Non-audited and non-audited companies (PIEs and Capital Markets Institutions)
General review of Accounting Standards and Auditing Standards |
Review of Public Oversight Authority Web pages, Navigation on pages related to Auditing and Accounting Standards. Read the decision of the Council of Ministers numbered 660 |
| 3 |
Stages of Audit, Pre-audit studies, audit contract, Matters that must be known in order to determine the risk of material misstatement in the audit, Error / Trick Triangle, Conflict of Truth |
Working between pages 65-97. |
| 4 |
Special auditing techniques that must be performed by the auditor in order to meet the business, the external environment, activities, financial status, ownership structure, organizational structure of the company and the risks it creates in order to reveal the risks of significant errors. |
Independent Auditing Standards (BDS 315 Determination and Evaluation of Significant Mistake Risks by Recognizing the Business and its Environment) |
| 5 |
The nature of the internal control system, the importance of the company and the auditor, the elements of internal control, the examination of the internal control structure in a business |
The 125-140 pages of the book should be studied
BDS 315 Identifying and Evaluating the Risks of Mistake
BDS 260 Standard for Notifying Senior Management of Internal Control Deficits |
| 6 |
Written audit of the audit plan, approval of the auditor with the audit team, transaction tests within the scope of the in-year work, tests of material verification at the end of the year Selection of appropriate audit techniques for each audit area |
Pages 142-157 of the book |
| 7 |
Pre-Reporting Studies and Establishing Audit Opinion
End-of-period analytical studies, events that occurred after the balance sheet date, the continuity of the enterprise, the receipt of a letter of confirmation from the management |
Between 159-170 of the book, the book's 553-558 pages have been read |
| 8 |
Pre-Reporting Studies and creating audit opinions.
Related party transactions, segment reporting, quality control work,
Types of Audit Opinion and Reporting, Disclosure of Key Audit Issues, Other explanations in terms of compliance |
The study of the book between 171-184, an audit report by downloading the report |
| 9 |
Exam Week and discussions about how to do homework |
|
| 10 |
Control of cash, received and issued accounts and POS accounts |
187 to 203 pages of the book to be studied |
| 11 |
Audit of Receivables (Commercial / Non-Commercial, Non-Priced, Long / Short Term),
Types of Confirmation Letter, calculation of sampling diameter
Aging of receivables and determination and reporting of doubtful receivables and uncollectible receivables,
Rediscount on receivables |
Book 234-239 |
| 12 |
Current period separator accounts (Future Months / Year Expenses, Income for the coming months / Years,
Income Accruals, Expense Accruals |
Review of the sections on the application of the principle of periodicity from General Accounting Accounts |
| 13 |
tangible / intangible assets, investment properties, impairment test of assets
Appropriate audit techniques,
Revaluation Model,
Impairment Test |
Pages 337-386 of the book |
| 14 |
Control of sales and inventory accounts
Control of sales,
Control of costs of Production Cost Accounts and end of period stocks
Cost of Goods Sold
Appropriate material verification tests for advances and inventories |
532 to 562 pages between 248-277 |
| 15 |
Audit of contingent liabilities, contingent liabilities and contingent assets account groups
Debt / Provision / Expense Accrual / Funding principles of equity accounts
Review of situations requiring provisioning
Accounting of account of accounts
Contingent Liabilities and Assets |
Worked on 480-512 pages of the book |
| 16 |
Interim Financial Statements and the principles of their supervision
Companies that have responsibility for editing and publishing Interim Financial Statements
Implementation of mandatory / non-audit techniques in interim financial statement audit |
The book will work between 592-597 pages. |
