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Elective List

Course Name Auditing 513

Semester Güz

Course Type Compulsory

Theory 3

Credit 3

ECTS 6

Course Description
This class will cover auditing from both a theoretical and a practical perspective. Topics include generally accepted auditing standards, the changing role of the independent auditor in society, professional conduct and ethics, the auditor's reporting responsibilities, risk assessment, internal control, fraud, evidential matter and the global economy.