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LO-1
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Understand the concept, processes, methods, and principles of auditing, critically analyzing the historical development and audit functions of Turkish Court of Accounts. |
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LO-2
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Apply the Court of Accounts’ financial audit processes (planning, implementation, evaluation, and reporting) to assess transparency and accountability principles in public financial management. |
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LO-3
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Analyze types of tax auditing (inspection and examination) in Turkish Tax Law and the duties of related institutions, developing recommendations to enhance the effectiveness of tax auditing. |
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LO-4
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Utilize risk analysis methods in tax auditing to design innovative and data-driven approaches in audit processes. |