| Course Title | Code | Language | Type | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|---|---|
| Auditing | MUH4174 | Turkish | Compulsory | 4. Semester | 3 + 0 | 3.0 | 4.0 |
| Prerequisite Courses | |
| Course Level | Associate |
| Mode of delivery | Lecture |
| Course Coordinator | Doç. Dr. Serkan YÜCEL |
| Instructor(s) | |
| 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. |
| # | Öğrenme Kazanımı |
| 1 | Applied Knowledge and Analytical Thinking |
| 2 | Audit Evidence and Tests |
| 3 | Risk Assessment and Internal Control Systems |
| 4 | Auditing Standards and Ethics |
| 5 | Understanding Audit Processes |
| Week | Topics/Applications | Method |
|---|---|---|
| 1. Week | Fundamentals of Entry and Accounting Auditing | Interview |
| 2. Week | Auditing Standards and Professional Ethics | Interview |
| 3. Week | Audit Process and Planning | Interview |
| 4. Week | Internal Control Systems | Interview |
| 5. Week | Audit Evidence and Tests | Interview |
| 6. Week | Audit of Accounts and Transactions | Interview |
| 7. Week | Currency Rates and Transactions | Interview |
| 8. Week | Midterm | Interview |
| 9. Week | Fraud and Error Detection | Interview |
| 10. Week | Sampling Techniques in Auditing | Interview |
| 11. Week | Computerized Inspection Techniques | Interview |
| 12. Week | Audit Reports | Interview |
| 13. Week | Special Audit Matters | Interview |
| 14. Week | Course Review and Final Exam Preparation | Interview |
| Program Requirements | DK1 | DK2 | DK3 | DK4 | DK5 |
|---|
| ECTS credits and course workload | Quantity | Duration (Hour) | Total Workload (Hour) | |
|---|---|---|---|---|
|
Ders İçi |
Class Hours | 14 | 3 | 42 |
|
Sınavlar |
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 | |||
| *AKTS = (Total Workload) / 25,5 | ECTS Credit of the Course | 4.0 | ||
