| Teaching Staff
|
|
| 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 |
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 |
|
| 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. |
| Work Placement(s) |
|
| The Relationship between Program Qualifications (PQ) and Course Learning Outcomes (LO) |
| | PQ1 | PQ2 | PQ3 | PQ4 | PQ5 | PQ6 | PQ7 | PQ8 | PQ9 | PQ10 | PQ11 | | LO1 | 2 | 4 | 3 | 3 | 3 | 2 | 3 | 2 | | 3 | | | LO2 | 2 | 4 | 3 | 4 | 3 | 3 | 3 | 2 | | 3 | | | LO3 | 2 | 4 | 3 | 4 | 3 | 3 | 3 | 2 | | 3 | | | LO4 | 2 | 5 | 3 | 4 | 3 | 2 | 3 | 2 | | 3 | | | Contribution Level: 1 Very low 2 Low 3 Medium 4 High 5 Very high |
|