Information
| Unit | KOZAN VOCATIONAL SCHOOL |
| Code | MV208 |
| Name | Accounting audit |
| Term | 2018-2019 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 2-1 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 2.5 National Credit |
| Teaching Language | Türkçe |
| Level | Üniversite Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. BİLAL ZAFER BERİKOL |
| Course Instructor |
RECEP TUFAN KIPRISLIOĞLU
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
To learn the method of determining whether the accounting transactions and records which are the basis of the taxpayers 'taxpayers' duties are done correctly and correct the wrong records
Course Content
Determining whether accounting transactions and records comply with the accounting principles and procedures and determining the falsified or fraudulent accounting transactions and records
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | To learn the principles and rules of professional ethics |
| LO02 | To learn audit standards |
| LO03 | To learn the general framework of supervision |
| LO04 | To learn audit process and phases |
| LO05 | To learn how to plan audit |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to the course | ||
| 2 | General framework of audit | Reading course books and lesture notes | |
| 3 | Auditing standards | Reading course books and lesture notes | |
| 4 | Principles and rules of professional ethics | Reading course books and lesture notes | |
| 5 | Fraudulent financial reporting | Reading course books and lesture notes | |
| 6 | Audit process and stages | Reading course books and lesture notes | |
| 7 | Planning audit | Reading course books and lesture notes | |
| 8 | Mid-Term Exam | Prepare for the exam | |
| 9 | Completion and reporting of audit | Reading course books and lesture notes | |
| 10 | Supervision of stocks | Reading course books and lesture notes | |
| 11 | Supervision of securities | Reading course books and lesture notes | |
| 12 | Control of trade receivables | Reading course books and lesture notes | |
| 13 | Inventory control | Reading course books and lesture notes | |
| 14 | Control of tangible assets | Reading course books and lesture notes | |
| 15 | Revenue revenue and profit control | Reading course books and lesture notes | |
| 16 | Term Exams | Prepare for the exam | |
| 17 | Term Exams | Prepare for the exam |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |