Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
2MVU106Accounting Audit3+0+03523.11.2024

 
Course Details
Language of Instruction Turkish
Level of Course Unit Associate Degree
Department / Program Accounting and Tax Applications
Type of Program Formal Education
Type of Course Unit Compulsory
Course Delivery Method Face To Face
Objectives of the Course The aim of this course is to help students to learn the basic concepts of auditing and understand the auditing appications.
Course Content Basic concepts, Generally accepted auditing standarts, Auditing reporting process and planning, techniques and evidence of auditing, working papers, internal control system, Auditing of accounts.
Course Methods and Techniques
Prerequisites and co-requisities None
Course Coordinator None
Name of Lecturers Instructor Gültaç YİĞİT
Assistants None
Work Placement(s) No

Recommended or Required Reading
Resources Gürbüz, Hasan, Muhasebe Denetimi, Bilim Teknik Yayınevi, İstanbul
Bozkurt, Nejat, Muhasebe Denetimi, Alfa, İstanbul
Haftacı, Vasfi, Muhasebe Denetimi, Avcı Ofset, İstanbul
Course Notes Face to face
Exams Anlatım, Soru-Cevap, Alıştırma ve UygulamaAra Sınav (%40), Final Sınavı (%60)

Course Category
Social Sciences %100

Planned Learning Activities and Teaching Methods
Activities are given in detail in the section of "Assessment Methods and Criteria" and "Workload Calculation"

Assessment Methods and Criteria
In-Term Studies Quantity Percentage
Mid-terms 1 % 40
Final examination 1 % 60
Total
2
% 100

 
ECTS Allocated Based on Student Workload
Activities Quantity Duration Total Work Load
Course Duration 14 3 42
Hours for off-the-c.r.stud 14 3 42
Mid-terms 1 20 20
Final examination 1 25 25
Total Work Load   Number of ECTS Credits 5 129

 
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 To comprehend the basic concepts in auditing and to comprehend historical evolution of auditing
2 To be able to determine aims and targets of auditing and control
3 To comprehend the report process and planning of auditing
4 To comprehend internal control system, To understand the proofs of auditing , To understand the working papers, To comprehend the professional legislation

 
Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 Concepts of audit and auditor, accounting audit and the history of audit job, types of accounting audit, types of auditors
2 Needs for independent audit of financial statements, the steps of audit, auditing standarts
3 Main components and the meaning of internal control system
4 Evaluation of internal control system and the errors with accounting information
5 Definition of audit evidences, types of evidences, techniques of audit
6 Quality of audit evidences, determining the number of samples, audit procedures
7 The basis and the advantages of statistical sampling technique, techniques of sampling,
8 Statistical sampling methods, general evaluation of sampling techniques
9 Audit programs, sample audit program
10 Definition, types and benefits of working papers
11 Preparation, filing, ownership and secrecy of working papers
12 Reporting standarts, disclosion opinion and preparation of audit reports
13 Special reports, internal control reports, principles of writing short and long type reports
14 Examples

 
Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7 P8 P9 P10 P11 P12 P13
All 4 5 5 2 4 5 5 5 2 3 2 2 4
C1 4 5 5 2 4 5 5 5 2 3 2 2 4
C2 4 5 5 2 4 5 5 5 2 3 2 2 4
C3 4 5 5 2 4 5 5 5 2 3 2 2 4
C4 4 5 5 2 4 5 5 5 2 3 2 2 4

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  https://obs.gedik.edu.tr/oibs/bologna/progCourseDetails.aspx?curCourse=113769&curProgID=57&lang=en