Rapor Tarihi: 09.01.2026 19:21
| Course Title | Code | Language | Type | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|---|---|
| Auditing | MUH4174 | Turkish | Compulsory | 4. Semester | 1 + 1 | 2.0 | 2.0 |
| Prerequisite Courses | |
| Course Level | Associate |
| Mode of delivery | Face to face |
| Course Coordinator | Dr. Öğr. Üyesi İlkay ERTURAN |
| Instructor(s) | |
| 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. |
| # | Öğrenme Kazanımı |
| 1 | To classify Control standards |
| 2 | To sort the control process |
| 3 | To distinguish the control of the financial statements |
| Week | Topics/Applications | Method |
|---|---|---|
| 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 |
| No | Program Requirements | Level of Contribution | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | To have the knowledge and skills which have undergird some qualifications which have gained in general or vocational secondary education lessons and some tools and supplies of application and to demonstrate that having understood the basic concepts of the accounting profession | ✔ | |||||
| 2 | Be able to effectively identificate, collect and save that the data needed to solve accounting problems which known in business organization and demonstrate the ability to prepare financial and legal reports by using intellectual or manually skills and theoretical knowledge to practical applications | ✔ | |||||
| 3 | In practical studies related to Accounting, be able to open to communication and teamwork with colleagues, superiors and service groups | ✔ | |||||
| 4 | Perform as an independent learning in related fields with Accounting and show what they have learned | ✔ | |||||
| 8 | Use of office, computerized accounting, internet technologies softwares in accounting environment. | ✔ | |||||
| Program Requirements | DK1 | DK2 | DK3 |
|---|---|---|---|
| PY1 | 5 | 5 | 5 |
| PY2 | 5 | 5 | 5 |
| PY3 | 3 | 3 | 3 |
| PY4 | 4 | 4 | 4 |
| PY8 | 4 | 4 | 4 |
| Ders Kitabı veya Notu | Ders Kitabı veya Ders Notu bulunmamaktadır. |
|---|---|
| Diğer Kaynaklar |
|
| ECTS credits and course workload | Quantity | Duration (Hour) | Total Workload (Hour) | |
|---|---|---|---|---|
|
Sınavlar |
Midterm 1 | 1 | 15 | 15 |
| Final | 1 | 15 | 15 | |
| Practice | 1 | 5 | 5 | |
| Practice End-Of-Term | 8 | 2 | 16 | |
| Total Workload | 51 | |||
| *AKTS = (Total Workload) / 25,5 | ECTS Credit of the Course | 2.0 | ||
