Course Title Course Code Program Level
ACCOUNTING AUDITING MYM207 Accounting and Tax Practices Associate Degree

Course Term
(Course Semester)
Teaching and Learning Methods
Theory Practice Lab Projects/Field Work Seminars/Workshops Other Total Credits ECTS Credits
42 28 55 125 3 5

Teaching Staff
Language of Instruction Türkçe (Turkish)
Type Of Course Compulsory
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 Audit and auditor, auditing agencies
2. Week Definition of internal audit
3. Week Accounting audit and the history of audit job, types of accounting audit and types of auditors
4. Week Needs for independent audit of financial statements, step of audit, auditing standarts
5. Week Introduced to General accepted audit standards
6. Week Definition of audit evidences, types of evidences, techniques of audit
7. Week Management claims and auditor objectives
8. Week Midterm Exam
9. Week Meaning of the internal control system
10. Week Case study solution on internal control
11. Week Audit procedures and documentation
12. Week Case study solution on audit
13. Week Sampling methods
14. Week Final exam
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.
Work Placement(s)
The Relationship between Program Qualifications (PQ) and Course Learning Outcomes (LO)
LO124333232 3 
LO224343332 3 
LO324343332 3 
LO425343232 3 
Contribution Level: 1 Very low 2 Low 3 Medium 4 High 5 Very high