Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
2MUV108Accounting Audit3+0+03509.04.2026

 
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

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 % 50
Total
2
% 90

 
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
Assignments 1 10 10
Mid-terms 1 20 20
Final examination 1 20 20
Total Work Load   Number of ECTS Credits 5 134

 
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
5 Able to determine audit procedures for each account

 
Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 Concept of Audit, Types of Audit and Legal Regulations about the Audit
2 General Accepted Auditing Standards and Professional Ethics in Audit
3 Audit Objectives, Audit Process and Audit Planning
4 Materiality and Risk in Audit Process
5 Audit Evidence and Evidence Gathering Techniques
6 Working Papers
7 Internal Control System and Reviewing the Internal Control System
8 Completing the Audit and Audit Reports
9 Auditing of the Current Asset Accounts and Practices
10 Auditing of the Fixed Asset Accounts and Practices
11 Auditing of the Liability Accounts and Practices
12 Auditing of the Shareholders Equity Accounts and Practices
13 Auditing of the Comprehensive Income Statement Accounts and Practices
14 Operational Audit

 
Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7 P8 P9 P10 P11 P12 P13 P14
All 5 5
C1 5 5
C2 5 5
C3 5 5
C4 5 5
C5 5 5

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  https://obs.gedik.edu.tr/oibs/bologna/progCourseDetails.aspx?curCourse=238656&curProgID=57&lang=en