İŞL404


Course Title Course Code Program Level
ACCOUNTING AUDITING 404 Business Administration B.A. / B.Sc.

Course Term
(Course Semester)
Teaching and Learning Methods
Credits
Theory Practice Lab Projects/Field Work Seminars/Workshops Other Total Credits ECTS Credits
08
(Spring)
42 84 126 3 5

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 01 Concepts of audit and auditor, institutions auditing
2. Week 02 Internal auditing and its application
3. Week 03 Accounting audit and the history of audit job, types of accounting audit and types of auditors
4. Week 04 Needs for independent audit of financial statements, step of audit, auditing standarts
5. Week 05 Introduced to General accepted audit standards
6. Week 06 Definition of audit evidences, types of evidences, techniques of audit
7. Week 07 Quality of audit evidences, determining the number of samples
8. Week 08 Auditing procedures
9. Week 09 Techniques of sampling, time for application and workforce planning
10. Week 10 Audit programs, sample audit program
11. Week 11 Appropriate auditing techniques pointed to field of auditing
12. Week 12 Definition, types and benefits of working papers, reporting standarts, disclosion opinion and preparation of audit reports
13. Week 13 Evaluation of internal control system and its basic elements
14. Week 14 Evaluation
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

PQ12

PQ13

PQ14

LO1

5

 

 

 

 

 

 

 

 

 

 

 

 

 

LO2

 

5

 

 

 

1

1

 

 

 

 

 

 

 

LO3

5

 

 

 

 

1

1

 

 

2

 

 

 

 

 

* Contribution Level : 1 Very low    2 Low     3 Medium     4 High      5 Very High