| Teaching Staff
|
Dr. Öğretim Üyesi Elif GÖKGÖZ |
| Language of Instruction |
Türkçe (Turkish) |
| Type Of Course |
Compulsory |
| Prerequisites |
|
| Recommended Optional Programme Component |
|
| Course Objectives |
The aim of this course is to help students to learn the basic concepts of auditing and understand the auditing appications. |
| Course Content |
The scope of this course includes types of audits and concepts related to accounting auditing processes. |
| Learning Outcomes (LO) |
The students who attended the course and were successful at the end of semester will acquire the followings; 1- will be able to understand the auditing and auditor concepts, 2- will be able to know the difference betweeen auditing types, 3- will be able to learn the necessities of internal and independent auditing, 4- will be able to cover the concepts about accounting audit process. |
| Mode of Delivery |
Face to face |
| Course Outline |
| Week |
Topics |
| 1. Week |
Introduction of Reliable Information and Assurance Service concepts |
| 2. Week |
Audit, Types of Audits, and Types of Auditors |
| 3. Week |
Generally Accepted Auditing Standards and International Auditing Standards |
| 4. Week |
Code of Ethics for Independent Auditors |
| 5. Week |
Independent Audit Process and Customer Selection |
| 6. Week |
Scheduling the Audit |
| 7. Week |
ARA SINAV |
| 8. Week |
Internal Control System, Materiality and Risk Concept |
| 9. Week |
Evidence and Evidence Gathering Techniques |
| 10. Week |
Management Assertions and Audit Tools |
| 11. Week |
Fraudulent Financial Programming, Auditor's Liability, Audit Report |
| 12. Week |
Independent Audit of the Sales Cycle |
| 13. Week |
Independent Audit of the Procurement Cycle |
| 14. Week |
Final exam |
|
| Assessment |
| |
Percentage(%) |
| Mid-term (%) |
40 |
| Quizes (%) |
|
| Homeworks/Term papers (%) |
|
| Practice (%) |
|
| Labs (%) |
|
| Projects/Field Work (%) |
|
| Seminars/Workshops (%) |
|
| Final (%) |
60 |
| Other (%) |
|
| Total(%) |
100 |
|
| Course Book (s) and/or References |
Erdoğan, Melih; Denetim. Güredin, Ersin, Denetim ve Güvence Hizmetleri, Arıkan Yayınları, 12.B., İstanbul, 2008. Kaval Hasan, Muhasebe Denetimi, 2. B., Gazi Kitabevi, Ankara, 2005.
Kitap-“A.O.F. Ders Notları ve Çıkmış Sorular”- Prof.Dr. Melih ERDOĞAN (Ünite 1, 5) Prof.Dr. Nurten ERDOĞAN (Ünite 2, 6),Prof.Dr. Nuran CÖMERT (Ünite 3, 7) Ali Kamil UZUN (Ünite 4) Dr.Öğr.Üyesi Sezen ULUDAĞ (Ünite 8)-E-KİTAP
Kitap-“ İstanbul Üniversitesi AUZEF Ders Notları ve Çıkmış Sorular-Doç. Dr. Evren Dilek ŞENGÜR-E-KİTAP
|
| Work Placement(s) |
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| The Relationship between Program Qualifications (PQ) and Course Learning Outcomes (LO) |
| | PQ1 | PQ2 | PQ3 | ÖS4 | PQ5 | PQ6 | PQ7 | PQ8 | PQ9 | PQ10 | PQ11 | | ÖL1 | 2 | 4 | 3 | 3 | 3 | 2 | 3 | 2 | | 3 | | | Ö2 | 2 | 4 | 3 | 4 | 3 | 3 | 3 | 2 | | 3 | | | ÖD3 | 2 | 4 | 3 | 4 | 3 | 3 | 3 | 2 | | 3 | | | ÖD4 | 2 | 5 | 3 | 4 | 3 | 2 | 3 | 2 | | 3 | | | Katkı Düzeyi: 1 Çok düşük 2 Düşük 3 Orta 4 Yüksek 5 Çok yüksek |
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