Course Title | Code | Semester | L+U Hour | Credits | ECTS |
---|---|---|---|---|---|
Accounting Auditing | MUH2414 | 4. Semester | 2 + 1 | 3.0 | 3.0 |
Prerequisites | 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 | Learning Methods |
---|---|---|
1. Week | The definition of auditing, importance and concept | Preparation, After Class Study Research Other Activities Course Hours |
2. Week | The history of auditing | Course Hours Preparation, After Class Study Research Other Activities |
3. Week | The objectives of auditing | Other Activities Course Hours Preparation, After Class Study Research |
4. Week | Information about the audit and the auditor | Preparation, After Class Study Other Activities Course Hours Research |
5. Week | Business accounting control system | Preparation, After Class Study Research Other Activities Course Hours |
6. Week | Audit evidence and techniques | Course Hours Research Preparation, After Class Study Other Activities |
7. Week | Statistical sampling methods used for inspection | Preparation, After Class Study Other Activities Research Course Hours |
8. Week | Control study programs | Research Other Activities Course Hours Preparation, After Class Study |
9. Week | Midterm | Research Course Hours Preparation, After Class Study |
10. Week | Working papers | Course Hours Preparation, After Class Study Research Other Activities |
11. Week | Preparation of working papers | Course Hours Preparation, After Class Study Other Activities Research |
12. Week | Audit reports | Preparation, After Class Study Other Activities Research Course Hours |
13. Week | Preparation of sample inspection report | Course Hours Preparation, After Class Study Research Other Activities |
14. Week | No. 3568 law review | Course Hours Preparation, After Class Study Research Other Activities |
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 |