Introduction

Fact of globalization made it necessary to fully understand financial reports in an international wide arena. Scandals, that are the causes of misleading financial reports which appear in many countries, caused a paradigm alteration in terms of “auditing”. “Internal auditing” and “internal control” gained importance in terms of institutional management. Besides these developments from all over the world, in our country, companies are getting institutionalized and decomposed ownership and administratorship while accomplishing legal responsibilities of accounting. This brings forward the function of informing share holders and credit sources. Appropriate to these developments, it is aimed to provide our students with most up-to-date information which comes from a variety of affluent elective courses and to expert them in Financial Reporting and Auditing through our Accounting and Auditing (English) Master’s Degree program.