COURSE INFORMATON
Course Title Code Semester L+P Hour Credits ECTS
Accounting Audit * MVU   224 4 1 1.5 3

Prerequisites and co-requisites
Recommended Optional Programme Components None

Language of Instruction Turkish
Course Level Short Cycle Programmes (Associate's Degree)
Course Type
Course Coordinator Lec. Eyyup ÇOLAK
Instructors
Öğr. Gör.ABDULAZİZ SAVUN1. Öğretim Grup:A
Öğr. Gör.ABDULAZİZ SAVUN1. Öğretim Grup:B
Öğr. Gör.ABDULAZİZ SAVUN2. Öğretim Grup:A
Öğr. Gör.ABDULAZİZ SAVUN2. Öğretim Grup:B
 
Assistants
Goals
Basic concepts of accounting audit, understand the generally accepted auditing standards. The audit report and the planning process can comprehend. Audit evidence, techniques, understand the working papers. The importance of the internal control system. Assets, resources and result checking accounts to comprehend Basic concepts of accounting audit, understand the generally accepted auditing standards. The audit report and the planning process can comprehend. Audit evidence, techniques, understand the working papers. The importance of the internal control system. Assets, resources and result checking accounts to comprehend
Content
With the historical development of the basic concepts of accounting controls. Accounting control definition, elements, types of issues with the auditors and the independent auditors of the importance and benefits of control. Control types. Been generally accepted auditing standards. Audit report. Audit process stages. Audit planning. Audit evidence and techniques. Internal control system and control of the paper. Control risk. Returning control of assets. Fixed assets control. Control of resources. Results of the audit of accounts.

Learning Outcomes
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Course's Contribution To Program
NoProgram Learning OutcomesContribution
12345
1
Students have the skill of adopting gained information related to the business and management in decision making, practicing and behaviors.
X
2
Students have basic knowledge in the field of accounting and taxation.
X
3
Students have the skill of analysing, commending and evaluating the information related to the field of accounting and taxation.
X
4
Students fulfill the tasks assigned and have the skill of managing the full procedures.
X
5
Students have the skill of recognizing ang solving the problems related to the field of accounting and taxation.
X
6
Students take responsibility as a team member when an expected case occurs in practice.
X
7
Students behave according to the organizational, behavioral and social ethics.
X
8
Students show that they realize the need of constant learning.
X
9
Students have the skill of understanding and implementing the vocational laws and regulations.
X
10
Students explain the ideas and suggestion in written and oral forms
X
11
Students use information and communication technologies and the vocational software programs
X
12
Students have the vocational self-confidence
X
13
Students are conscious about the universality of social rights, social justice, quality, cultural values, environmental protection and labor safety.
X

Course Content
WeekTopicsStudy Materials _ocw_rs_drs_yontem
1 An overview of the historical development of the control of accounting and accounting control Reviewing lecture notes
2 Accounting control definition, components and the independent audit and the auditor and the auditor types, importance and necessity of Reviewing lecture notes
3 Types of audit Reviewing lecture notes
4 Generally accepted auditing standards, Reviewing lecture notes
5 Audit risk Reviewing lecture notes
6 Stages of the audit process Reviewing lecture notes
7 Audit planning Reviewing lecture notes
8 Midterm exam
9 Audit evidence Reviewing lecture notes
10 Audit techniques Reviewing lecture notes
11 Internal control system and working papers Reviewing lecture notes
12 The audit report Reviewing lecture notes
13 Current - Non-current assets control Reviewing lecture notes
14 Control of resources Reviewing lecture notes
15 Consequently accounts audit Reviewing lecture notes
16-17 Final exam

Recommended or Required Reading
Textbook
Additional Resources