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Information
| Unit | POZANTI VOCATIONAL SCHOOL |
| ACCOUNTING AND TAX APPLICATIONS PR. | |
| Code | MV-232 |
| Name | Account Auditing |
| Term | 2019-2020 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. ORHAN CENGİZ |
| Course Instructor |
Doç. Dr. ORHAN CENGİZ
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
In this course it is aim to explain auditing notion and learn financial accounts auditing, stage of auditing process.
Course Content
Auditing standards and auditing process
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Classify auditing standards |
| LO02 | Order auditing process |
| LO03 | Distinguish auditing of financial accounts |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | Students have the skill of adopting gained information related to the business and management in decision making, practicing and behaviors. | 4 |
| PLO02 | - | Students have basic knowledge in the field of accounting and taxation. | 4 |
| PLO03 | - | Students have the skill of analysing, commending and evaluating the information related to the field of accounting and taxation. | 4 |
| PLO04 | - | Students will be able to comprehend the basic principles and concepts of the economy, make tax calculations, handle social security transactions, process accounting documents and organize declarations. | 4 |
| PLO05 | - | Students fulfill the tasks assigned and have the skill of managing the full procedures. | 4 |
| PLO06 | - | Students have the skill of recognizing ang solving the problems related to the field of accounting and taxation. | 2 |
| PLO07 | - | Students take responsibility as a team member when an expected case occurs in practice. | 4 |
| PLO08 | - | Students behave according to the organizational, behavioral and social ethics. | 4 |
| PLO09 | - | Students show that they realize the need of constant learning. | 3 |
| PLO10 | - | Students have the skill of understanding and implementing the vocational laws and regulations. | 3 |
| PLO11 | - | Students explain the ideas and suggestion in written and oral forms. | 2 |
| PLO12 | - | Students use information and communication technologies and the vocational software programs. | 1 |
| PLO13 | - | Students have the vocational self-confidence. | 1 |
| PLO14 | - | Students have the knowledge and awareness of social responsibility in the field. | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Auditing notion and development process | Reading material related to the topic | |
| 2 | Establish a relationship between account and auditing | Reading material related to the topic | |
| 3 | Auditing types | Reading material related to the topic | |
| 4 | Distinguish auditing standards | Reading material related to the topic | |
| 5 | Transact auditing tests and auditing planning | Reading material related to the topic | |
| 6 | Auditing evidence and procedures | Reading material related to the topic | |
| 7 | Work sheet | Reading material related to the topic | |
| 8 | Mid-Term Exam | Reading material related to the topic | |
| 9 | Transact internal control | Reading material related to the topic | |
| 10 | Compose sampling ve collect evidence in auditing: Quantitative sampling | Reading material related to the topic | |
| 11 | Compose sampling ve collect evidence in auditing: Qualitative sampling | Reading material related to the topic | |
| 12 | Auditing financial statements: Balance sheet | Reading material related to the topic | |
| 13 | Auditing financial statements: Statement of income | Reading material related to the topic | |
| 14 | Compose auditing report: Standart opinion | Reading material related to the topic | |
| 15 | Compose auditing report: Deviation from standart opinion | Reading material related to the topic | |
| 16 | Term Exams | Exam Preparation | |
| 17 | Term Exams | Exam Preparation |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 20 |
| General Assessment | ||
| Midterm / Year Total | 100 | 20 |
| 1. Final Exam | - | 80 |
| Grand Total | - | 100 |