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HERME TRAINING
HERME EĞİTİM  

Herme Training  

sustainability

accountability

gender issues in business

accounting

auditing

fraud examination

Herme Eğitim 
sürdürülebilirlik 
hesap verebilirlik
iş dünyasında kadın sorunları
muhasebe
bağımsız ve iç denetim 
hilenin önlenmesi 

ALL TRAINING MODULES ARE TAUGHT IN TURKISH AND ENGLISH
TÜM EĞİTİMLERİMİZ TÜRKÇE VE İNGİLİZCE OLMAK ÜZERE İKİ DİLDE VERİLEBİLİR. 

Training Module : External Auditing 

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No 1​: HOW TO PREVENT AUDITOR FRAUD: AI USAGE IN AUDITOR HIRING

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Instructor: Prof.Dr.Kıymet Tunca Çalıyurt CFE, CPA, External Auditor

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The IAASB has raised the bar for quality management. Three new and revised standards strengthen and modernize the audit firm’s approach to quality management. Through its standards, the IAASB is addressing an evolving, increasingly complex audit ecosystem, including growing stakeholder expectations and the need for proactive, adaptable quality management systems.

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The standards direct audit firms to improve the robustness of their monitoring and remediation, embed quality into their corporate culture and the “tone at the top”, and improve the robustness of engagement quality reviews. The standards became effective December 15, 2022. They replaced the IAASB’s International Standard on Quality Control 1 and the International Standard on Auditing 220.

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This training will provide theory, literature review, and application training on quality management for audit companies. Those who work in auditing firms and those with master's or doctoral degrees in auditing can participate in the training.

This training will provide theory, literature review, and application training on quality management for auditing companies. Those who work in auditing firms and those with master's or doctoral degrees in auditing can participate in the training.

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Max: 15 attendances

Training Module : External Auditing
No  2: ​International Auditing Standards 

 Instructor: Prof.Dr.Kıymet Tunca Çalıyurt CFE, CPA, External Auditor



The International Auditing and Assurance Standards Board (IAASB) has released the 2025 edition of its Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements – including the new volume containing the International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements. For the first time, the 2025 Handbook comprises 5 volumes to improve the user experience and accommodate new and revised standards.

 

Module 1: IAASB Structure & Due Process

  • Mission and public interest mandate

  • Standard-setting due process

  • Clarity drafting conventions

  • Relationship with national regulators (e.g., adoption vs convergence)

  • Global adoption landscape

Learning Outcome:
Understand how international audit standards are developed and enforced globally.

Module 2: Conceptual Framework of Audit & Assurance

  • Objective of an audit

  • Reasonable vs limited assurance

  • Professional skepticism

  • Professional judgment

  • Audit risk model (IR × CR × DR)

Learning Outcome:
Explain the theoretical foundation underlying IAASB standards.

Module 3: International Standards on Auditing (ISAs)

A. General Principles

  • ISA 200 – Overall Objectives

  • ISA 210 – Engagement Terms

  • ISA 220 – Quality Management at Engagement Level

B. Risk Assessment

  • ISA 300 – Planning

  • ISA 315 – Identifying & Assessing Risks

  • ISA 330 – Auditor’s Responses

C. Evidence & Procedures

  • ISA 500 – Audit Evidence

  • ISA 505 – Confirmations

  • ISA 520 – Analytical Procedures

  • ISA 530 – Sampling

D. Specialized Areas

  • ISA 540 – Accounting Estimates

  • ISA 550 – Related Parties

  • ISA 570 – Going Concern

  • ISA 240 – Fraud

E. Reporting

  • ISA 700 – Opinion Formation

  • ISA 701 – Key Audit Matters

  • ISA 705/706 – Modified Opinions


Max: 15 attendances

Training Module : External Audit

No 3: Ethics for External Auditors (Turkish and English)
 Instructor: Prof.Dr.Kıymet Tunca Çalıyurt CFE, CPA, External Auditor   

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Module 1: Foundations of Audit Ethics  

  • Purpose of external auditing

  • Public interest responsibility

  • Agency theory & trust in capital markets

  • Ethics vs compliance

  • Moral philosophy foundations:

    • Deontology

    • Utilitarianism

    • Virtue ethics

    Module 2: International Ethical Frameworks

  • International Ethics Standards Board for Accountants (IESBA Code)

  • International Federation of Accountants (IFAC)

  • Fundamental principles:

    • Integrity

    • Objectivity

    • Professional competence & due care

    • Confidentiality

    • Professional behavior

Case Discussion: Application of principles in grey areas.
    Module 3: Independence and Conflict of Interest

  • Independence in mind vs appearance

  • Threats to independence:

    • Self-interest

    • Self-review

    • Advocacy

    • Familiarity

    • Intimidation

  • Safeguards and rotation rules

  • Audit committee role

    Module 4: Legal and Regulatory Environment

  • Public Company Accounting Oversight Board (PCAOB)

  • Securities and Exchange Commission (SEC)

  • EU Audit Regulation

  • Civil vs criminal liability

  • Professional disciplinary systems

     Module 5: Ethical Failures & Corporate Scandals

  • Enron

  • Arthur Andersen

  • Sarbanes-Oxley Act

  • Lessons learned from the audit collapse

     Module 6: Ethical Decision-Making in Practice

  • Ethical dilemma models

  • Documentation standards

  • Whistleblowing

  • Professional skepticism vs client pressure

  • Fee dependency risks
    Module 7: Emerging Ethical Challenges
     

  • ESG assurance & greenwashing

  • AI and algorithmic bias

  • Data analytics and confidentiality

  • Cross-border ethical conflicts

  • Sustainability reporting ethic

Max: 15 attendances

Training Module : External Audit
No 4: Audit Quality for External Auditors/External Audit Companies ​

 Instructor: Prof.Dr.Kıymet Tunca Çalıyurt CFE, CPA, External Auditor   

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ISQM 1 – Firm-Level Quality Management System

A. Governance & Leadership

  • Tone at the top

  • Accountability for quality

  • Ethical culture

B. Risk Assessment Process

  • Establish quality objectives

  • Identify & assess quality risks

  • Design responses

C. Components of the System

  1. Governance & leadership

  2. Relevant ethical requirements

  3. Acceptance & continuance of clients

  4. Engagement performance

  5. Resources (human, technological, intellectual)

  6. Information & communication

  7. Monitoring & remediation

D. Monitoring & Remediation

  • Internal inspections

  • Root cause analysis

  • Corrective actions

ISQM 2 – Engagement Quality Reviews (EQR)

A. Objective of Engagement Quality Review

  • Independent, objective evaluation

  • Significant judgments

  • Conclusion reached

B. Appointment of Engagement Quality Reviewer

  • Competence requirements

  • Independence

  • Cooling-off periods

C. Responsibilities of the Reviewer

  • Review key audit areas

  • Evaluate professional skepticism

  • Assess documentation sufficiency

D. Documentation Requirements

  • Timing of review

  • Completion before report release

Revised ISA 220 – Quality Management at Engagement Level

A. Engagement Partner Responsibilities

  • Overall responsibility for quality

  • Direction, supervision & review

  • Ethical compliance

B. Professional Skepticism

  • Avoiding bias

  • Challenging management

  • Coaching junior staff

C. Resources & Team Competence

  • Assignment of staff

  • Use of experts

  • Use of technology

D. Documentation & Review

  • Evidence of review

  • Significant matters resolution

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Max: 15 attendances

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