| Course Title | Code | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|
| Accounting Auditing | MUH2414 | 4. Semester | 2 + 1 | 3.0 | 3.0 |
| Prerequisite Courses | None |
| Language of Instruction | Turkish |
| Course Level | Associate |
| Course Type | |
| Mode of delivery | Face to face |
| Course Coordinator |
Specialist Tuba SAVAŞ HAYIRLI |
| Instructor(s) |
NURBANU OCAK |
| Assistants | |
| Goals | Accounting control of economic activity in which businesses in the predetermined criteria of the information shall be expressed in monetary figures for a certain period and to check and identify the degree of compliance with the law and in this regard suggestive and error prevention is meant to give a report. These functions include an independent expert or professional valuation made at the end of the document and information gathering carried out by persons with sufficient professional knowledge in this regard. Thus, the economical operation of the business aims to redirect positively |
| Course Content | This course includes basic accounting concepts and practices related to technical inspection |
| Learning Outcomes |
- To understand the basic concepts related to accounting audit - To understand the historical development of accounting control - To determine the aims and objectives of the supervision and control - The audit report, understand the process and planning - To understand the internal control system - Understand the audit evidence - To understand the working papers |
| Week | Topics/Applications | Method |
|---|---|---|
| 1. Week | The definition of auditing, importance and concept | Preparation, After Class Study Other Activities Course Hours Research |
| 2. Week | The history of auditing | Research Other Activities Preparation, After Class Study Course Hours |
| 3. Week | The objectives of auditing | Course Hours Other Activities Research Preparation, After Class Study |
| 4. Week | Information about the audit and the auditor | Preparation, After Class Study Research Other Activities Course Hours |
| 5. Week | Business accounting control system | Course Hours Research Preparation, After Class Study Other Activities |
| 6. Week | Audit evidence and techniques | Research Course Hours Other Activities Preparation, After Class Study |
| 7. Week | Statistical sampling methods used for inspection | Preparation, After Class Study Research Course Hours Other Activities |
| 8. Week | Control study programs | Preparation, After Class Study Research Other Activities Course Hours |
| 9. Week | Midterm | Research Preparation, After Class Study Course Hours |
| 10. Week | Working papers | Course Hours Other Activities Research Preparation, After Class Study |
| 11. Week | Preparation of working papers | Preparation, After Class Study Research Course Hours Other Activities |
| 12. Week | Audit reports | Research Preparation, After Class Study Course Hours Other Activities |
| 13. Week | Preparation of sample inspection report | Preparation, After Class Study Research Other Activities Course Hours |
| 14. Week | No. 3568 law review | Other Activities Course Hours Preparation, After Class Study Research |
| Hasan Hüseyin BAYRAKLI, Mehmet ERKAN, Cemal ELİTAŞ, Accounting errors and Cheats, Ekin Yayınevi, 2012 |
| Program Requirements | Contribution Level | DK1 | DK2 | DK3 | DK4 | DK5 | DK6 | DK7 | Measurement Method |
|---|---|---|---|---|---|---|---|---|---|
| PY1 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | - |
| PY2 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | - |
| PY3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | - |
| PY4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | - |
| PY8 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | - |
| 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 | 2 | 28 |
| Preparation, After Class Study | 8 | 2 | 16 |
| Research | 3 | 1.5 | 4.5 |
| Other Activities | 3 | 4 | 12 |
| Midterm 1 | 1 | 6 | 6 |
| Final | 1 | 10 | 10 |
| Total Workload | 76.5 | ||
| ECTS Credit of the Course | 3.0 | ||
