GRADUATE SCHOOL

Accounting and Auditing, as a result of globalization, has created a need for a “universal financial language” in the financial information system. To meet this need, the International Financial Reporting Standards (IFRS) have been developed in accounting, and countries have been encouraged to adopt them, resulting in significant harmonization in accounting practices and financial reporting.

Additionally, emphasis has been placed on institutionalization and auditing, and high-quality International Auditing Standards have been developed for financial statements. This has made it possible to obtain reliable, transparent, and comparable financial statements at the international level.

In parallel with these global developments, Turkey has also undergone transformations, particularly with the new Turkish Commercial Code. Companies have begun to institutionalize, and ownership and management functions have started to separate. In addition to fulfilling legal responsibilities, accounting now also serves the function of providing information to shareholders, stakeholders, potential investors, and lenders.

In line with these developments, the main objective of the Accounting and Auditing Master’s Program is to train competent professionals equipped with modern knowledge and skills who can perform accounting and prepare, interpret, and present financial statements in digital environments in accordance with national legislation and international financial reporting standards, and who can apply international auditing standards.