| Course Title | Code | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|
| Auditing | MUH4174 | 4. Semester | 1 + 1 | 2.0 | 2.0 |
| Prerequisites | None |
| Language of Instruction | Turkish |
| Course Level | Associate |
| Course Type | |
| Mode of delivery | Face to face |
| Course Coordinator |
Assist. Prof. Dr. İlkay ERTURAN |
| Instructor(s) |
İlkay ERTURAN |
| Assistants | |
| Goals | This course is intended learning activities with the audit. |
| Course Content | To understand the basic concepts of accounting audit. To understand the historical development of accounting audit. To understand the generally accepted auditing standards. To understand the audit report and the planning process. Understand the audit evidence, techniques and working papers. Understand the the internal control system and its importance of accounting audit. Understand the assets, resources, and checking accounts results. |
| Learning Outcomes |
- To classify Control standards - To sort the control process - To distinguish the control of the financial statements |
| Week | Topics | Learning Methods |
|---|---|---|
| 1. Week | To establish the relationship between accounting and auditing | |
| 2. Week | To establish the relationship between accounting and auditing To distinguish Auditing standards | |
| 3. Week | To distinguish Auditing standards | |
| 4. Week | To make internal control | |
| 5. Week | To do Control testing and planning | |
| 6. Week | To do Control testing and planning | |
| 7. Week | Midterm Exam | |
| 8. Week | To do Control testing and planning | |
| 9. Week | To create Supervision of sampling and collect evidence | |
| 10. Week | To check the balance sheet and income statement | |
| 11. Week | To check the balance sheet and income statement | |
| 12. Week | To create inspection report | |
| 13. Week | To create inspection report | |
| 14. Week | Audit |
| BOZKURT N., 2010, Muhasebe Denetimi, ALFA YAYINLARI |
| Program Requirements | Contribution Level | DK1 | DK2 | DK3 | Measurement Method |
|---|---|---|---|---|---|
| PY1 | 5 | 0 | 0 | 0 | - |
| PY2 | 5 | 0 | 0 | 0 | - |
| PY3 | 3 | 0 | 0 | 0 | - |
| PY4 | 4 | 0 | 0 | 0 | - |
| PY8 | 4 | 0 | 0 | 0 | - |
| 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) |
|---|---|---|---|
| Midterm 1 | 1 | 15 | 15 |
| Final | 1 | 15 | 15 |
| Practice | 1 | 5 | 5 |
| Practice End-Of-Term | 8 | 2 | 16 |
| Total Workload | 51 | ||
| ECTS Credit of the Course | 2.0 | ||
