Course Description

Course Code Semester Teoric Credit ECTS
AUDITING MUP 307 3 2 + 0 2 3
Prerequisite Courses
Recommended Elective Courses
Course Language Türkçe
Level of the Course Önlisans
Course Type ZORUNLU
Course Coordinator Dr.Öğr.Üyesi HASAN DEMİR
Instructor Doç. Dr. NERMİN AKYEL
Öğr. Gör. SAİM ALPER AYAS
Dr.Öğr.Üyesi HASAN DEMİR
Doç. Dr. SEDAT DURMUŞKAYA
Dr.Öğr.Üyesi HATİCE SARIALTIN
Dr.Öğr.Üyesi AYDIN BAĞDAT
Course Assistants
Course Category Alanına Uygun Öğretim
Course Objective

To make students comprehend the importance and scope of accounting audit and basic concepts related to accounting audit; and to raise them to a sufficient level of knowledge on audit standards, audit process, audit plan, audit techniques, establishing audit opinion and reporting audit results.

Course Content

Audit definition, basic concepts related to auditing, relationship between accounting and auditing, generally accepted auditing standards, auditing process, acceptance of audit work, recognition of business and internal control system, planning and implementation of audit, valid evidence and evidence collection techniques in audit, worksheets, evidence evaluation, establishment of audit opinion, reporting audit opinion, audit of asset, resource and result accounts

Learning Outcomes of the Course Teaching Methods Measurement Methods
1 - To understand the importance and necessity of the audit 3 - 2 - 1 -
2 - To comprehend the importance of audited, accurate and reliable information in decision making 3 - 2 - 1 -
3 - Understanding generally accepted auditing standards 2 - 1 -
4 - Knowing the audit techniques 3 - 2 - 1 -
5 - To understand the importance of the concept of audit risk and materiality 2 - 1 -
6 - Establishing the audit opinion 3 - 12 - 2 - 1 -
7 - To prepare an audit report 3 - 12 - 2 - 1 - C -
Teaching Methods: 3:Discussion 12:Case Study 2:Question-Answer 1:Lecture
Measurement Methods: C:Homework
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