Assoc. Prof. Dr.
Duygu CELAYİR
dcelayir@ticaret.edu.tr
Accounting and Auditing; The phenomenon of globalization has created the need for a “universal financial language” in the financial information system, and in order to meet this, International Financial Reporting Standards have been prepared in accounting, countries have been encouraged to adopt them, and a significant degree of unity of practice has been achieved in accounting and preparation of financial reports.
In addition, institutionalization and auditing were emphasized, and high quality International Auditing Standards were prepared for the financial statements, thus enabling reliable, transparent and comparable financial statements at international level.
In addition to these developments in the world, in our country, especially with the new Turkish Commercial Code, the functions of ownership and management have entered a process of separation by institutionalizing companies, and the function of accounting to provide information to shareholders, interest groups, potential investors and lenders has come to the fore in addition to fulfilling its legal responsibilities.
In accordance with these developments, the main objective of the Accounting and Auditing Distance Education Non-Thesis Master’s Program;
- To be familiar with national legislation and international financial reporting standards in the field of accounting,
- Following the changes and developments in these,
- To be able to prepare and interpret financial statements in accordance with the standards,
- Providing financial data to management,
- Implementation of international auditing standards,
- To gain a perspective equipped with contemporary knowledge and skills.
