| Course Title | Code | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|
| Auditing | MUH4174 | 4. Semester | 3 + 0 | 3.0 | 4.0 |
| Prerequisite Courses | None |
| Language of Instruction | Turkish |
| Course Level | Associate |
| Course Type | |
| Mode of delivery | Lecture |
| Course Coordinator |
Assoc. Prof. Dr. Serkan YÜCEL |
| Instructor(s) |
Serkan YÜCEL |
| Assistants | |
| Goals | The Accounting Auditing course aims to provide students with the skills to evaluate and ensure the accuracy and reliability of financial reporting processes by teaching the basic principles, standards and practices of accounting auditing |
| Course Content | Accounting Auditing course is a course that has an important place in business and accounting departments, covering the examination and evaluation of accounting processes and financial reports by an independent auditor. This course teaches students the basic principles, methods, and practices of accounting auditing, helping companies understand how to ensure the accuracy and reliability of their financial reports. |
| Learning Outcomes |
- Applied Knowledge and Analytical Thinking - Audit Evidence and Tests - Risk Assessment and Internal Control Systems - Auditing Standards and Ethics - Understanding Audit Processes |
| Week | Topics/Applications | Method |
|---|---|---|
| 1. Week | Fundamentals of Entry and Accounting Auditing | Course Hours Verbal Expression |
| 2. Week | Auditing Standards and Professional Ethics | Verbal Expression Course Hours |
| 3. Week | Audit Process and Planning | Course Hours Verbal Expression |
| 4. Week | Internal Control Systems | Course Hours Verbal Expression |
| 5. Week | Audit Evidence and Tests | Course Hours Verbal Expression |
| 6. Week | Audit of Accounts and Transactions | Verbal Expression Course Hours |
| 7. Week | Currency Rates and Transactions | Course Hours Verbal Expression |
| 8. Week | Midterm | Verbal Expression Course Hours |
| 9. Week | Fraud and Error Detection | Verbal Expression Course Hours |
| 10. Week | Sampling Techniques in Auditing | Course Hours Verbal Expression |
| 11. Week | Computerized Inspection Techniques | Verbal Expression Course Hours |
| 12. Week | Audit Reports | Course Hours Verbal Expression |
| 13. Week | Special Audit Matters | Verbal Expression Course Hours |
| 14. Week | Course Review and Final Exam Preparation | Verbal Expression Course Hours |
| Program Requirements | Contribution Level | DK1 | DK2 | DK3 | DK4 | DK5 | Measurement Method |
|---|
| 0 | 1 | 2 | 3 | 4 | 5 | |
|---|---|---|---|---|---|---|
| Course's Level of contribution | None | Very Low | Low | Fair | High | Very High |
| Method of assessment/evaluation | Written exam | Oral Exams | Assignment/Project | Laboratory work | Presentation/Seminar |
| Event | Quantity | Duration (Hour) | Total Workload (Hour) |
|---|---|---|---|
| Course Hours | 14 | 3 | 42 |
| Midterm 1 | 1 | 10 | 10 |
| Homework 1 | 1 | 20 | 20 |
| Homework 2 | 1 | 20 | 20 |
| Final | 1 | 30 | 30 |
| Practice | 1 | 30 | 30 |
| Classroom Activities | 1 | 1 | 1 |
| Total Workload | 153 | ||
| ECTS Credit of the Course | 4.0 | ||
