| ÖÇ1 | Audit function and the relationship between the accounting profession and the accounting profession and understand the generally accepted auditing standards |
| ÖÇ2 | As a result of external audit and the types of audit reports prepared by independent auditors to learn |
| ÖÇ3 | Independent audit of the audit as a result of professional ethics and responsibility of the auditor knows the results will emerge |
| ÖÇ4 | Theoretical and practical information related to accounting gain control |
| ÖÇ5 | Accounting and auditing profession in our country knows the rules that apply |
| ÖÇ6 | Materiality and risk audit process, audit evidence and evidence collection techniques knows |
| ÖÇ7 | Independent external audit work papers used to have knowledge about |
| ÖÇ8 | The importance of independent external audit of internal control system and understands the effects of the audit process |
| ÖÇ9 | Understand current developments related to the accounting control |
| ÖÇ10 | Control of the business of cash, receivables and inventory items, learn to control the factors to be considered in making |
| ÖÇ11 | Control of items of tangible fixed assets of the company learns to control the factors to be considered in making |
| ÖÇ12 | Control of the business to be aware of factors in making investment and other asset control items learns |
| ÖÇ13 | Control of the factors to be considered in making the company learns to control items of foreign source |
| ÖÇ14 | Audit of financial statements of the company learns to control the factors to be considered in making |