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

Course Flow

Week Topics Preliminary
1 Audit definition and parties, concepts related to audit and branches of science
2 Classification and types of audit
3 Types of auditors and the features they should bear
4 Generally Accepted Auditing Standards
5 Audit objectives
6 Audit process to undertake the work of the audit
7 Audit planning and preparation of the audit program
8 Segmenting of audit work
9 Audit risk and materiality assessment
10 Midterm exam
11 Examination of the internal control system
12 Audit evidence and sampling in audit
13 Auditing techniques and working papers
14 Completing the audit work, forming the audit opinion and preparing the audit report

Resources

Lecture Notes
Course Resources

Muhasebe Denetimi, Nejat Bozkurt, Alfa Yayınları

Denetim ve Güvence Hizmetleri, Ersin Güredin, Türkmen Kitabevi 

Muhasebe Denetimi, Seval K. Selimoğlu, Mehmet Özbirecikli vd., Gazi Kitabevi


Document Sharing


Contribution of the Course to Program Outcomes

No Program Learning Outcomes Contribution Level
1 2 3 4 5

Evaluation System

Contribution Level Order Percentage of Contribution
Odev 1 20
KisaSinav 2 20
AraSinav 1 40
KisaSinav 1 20
Total 100
The Ratio of the Semester to Success 60
Final to Success Ratio 40
Total 100

ECTS Workload

Activity Sayısı Time (Hour) Total Workload (Hour)
Course Duration (Including the exam week: 16x Total course hours) 16 2 32
Hours for off-the-classroom study (Pre-study, practice) 10 2 20
Mid-terms 5 1 5
Quiz 4 2 8
Assignment 4 1 4
Final examination 5 1 5
Total Workload 74
Total Workload / 25 (h)Toplam İş Yükü /25(s) 2.96
ECTS Credit of the Course 2.96
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