Rapor Tarihi: 19.03.2026 04:20
| Course Title | Code | Language | Type | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|---|---|
| Accounting Auditing | MUH2414 | Turkish | Compulsory | 4. Semester | 2 + 1 | 3.0 | 3.0 |
| Prerequisite Courses | |
| Course Level | Associate |
| Mode of delivery | Face to face |
| Course Coordinator | Öğr. Gör. NURBANU OCAK |
| Instructor(s) | Öğr. Gör. NURBANU OCAK (Bahar) |
| 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 |
| # | Öğrenme Kazanımı |
| 1 | To understand the basic concepts related to accounting audit |
| 2 | To understand the historical development of accounting control |
| 3 | To determine the aims and objectives of the supervision and control |
| 4 | The audit report, understand the process and planning |
| 5 | To understand the internal control system |
| 6 | Understand the audit evidence |
| 7 | To understand the working papers |
| Week | Topics/Applications | Method |
|---|---|---|
| 1. Week | The definition of auditing, importance and concept | Preparation, After Class Study, Research, Other Activities |
| 2. Week | The history of auditing | Preparation, After Class Study, Research, Other Activities |
| 3. Week | The objectives of auditing | Preparation, After Class Study, Research, Other Activities |
| 4. Week | Information about the audit and the auditor | Preparation, After Class Study, Research, Other Activities |
| 5. Week | Business accounting control system | Preparation, After Class Study, Research, Other Activities |
| 6. Week | Audit evidence and techniques | Preparation, After Class Study, Research, Other Activities |
| 7. Week | Statistical sampling methods used for inspection | Preparation, After Class Study, Research, Other Activities |
| 8. Week | Control study programs | Preparation, After Class Study, Research, Other Activities |
| 9. Week | Midterm | Preparation, After Class Study, Research |
| 10. Week | Working papers | Preparation, After Class Study, Research, Other Activities |
| 11. Week | Preparation of working papers | Preparation, After Class Study, Research, Other Activities |
| 12. Week | Audit reports | Preparation, After Class Study, Research, Other Activities |
| 13. Week | Preparation of sample inspection report | Preparation, After Class Study, Research, Other Activities |
| 14. Week | No. 3568 law review | Preparation, After Class Study, Research, Other Activities |
| No | Program Requirements | Level of Contribution | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Having knowledge and skills in a field based on the qualifications gained in general or vocational secondary education and supported by courses on secondary education level and application tools and equipment, and to show that students understand the basic concepts in the accounting profession. | ✔ | |||||
| 2 | The definition of accounting in businesses is well done, to be able to define, collect and record the data required for the solution of accounting problems effectively; Demonstrate the skill of preparing financial and legal reports by using theoretical knowledge, hand or intellectual skills required in practical applications. | ✔ | |||||
| 3 | To be open to communication with friends, superiors and the people and groups that they serve in practical works related to accounting and to be able to work in a team. | ✔ | |||||
| 4 | To perform learning independently in accounting related fields and to demonstrate that you can apply what you have learned | ✔ | |||||
| 8 | To be able to use internet technologies, office, computerized accounting software together with the knowledge of computer usage in the accounting environment and to improve itself continuously. | ✔ | |||||
| Program Requirements | DK1 | DK2 | DK3 | DK4 | DK5 | DK6 | DK7 |
|---|---|---|---|---|---|---|---|
| PY1 | 5 | 5 | 5 | 5 | 5 | 5 | 5 |
| PY2 | 5 | 5 | 5 | 5 | 5 | 5 | 5 |
| PY3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 |
| PY4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 |
| PY8 | 4 | 4 | 4 | 4 | 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) | |
|---|---|---|---|---|
|
Ders İçi |
Class Hours | 14 | 2 | 28 |
|
Ders Dışı |
Preparation, After Class Study | 8 | 2 | 16 |
| Research | 3 | 1.5 | 4.5 | |
| Other Activities | 3 | 4 | 12 | |
|
Sınavlar |
Midterm | 1 | 6 | 6 |
| Final | 1 | 10 | 10 | |
| Total Workload | 76.5 | |||
| *AKTS = (Total Workload) / 25,5 | ECTS Credit of the Course | 3.0 | ||
