TÜRKÇE
ENGLISH
Information
| Code | MV244 |
| Name | Accounting audit |
| Term | 2022-2023 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 2-0 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. Ahmet Turan ÖZHUY |
| Course Instructor |
RECEP TUFAN KIPRISLIOĞLU
(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
none
Resources
Accounting audit S.K.SELİMOĞLU vd.
Notes
Accounting audit, NEJAT BOZKURT
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Have knowledge about the general framework of Accounting and Auditing |
| LO02 | Audit standards, learn professional ethics and legal responsibilities |
| LO03 | The knowledge of the development process of auditing in Turkey. |
| LO04 | Know the audit process and stages, |
| LO05 | Have knowledge about the conduct of the audit program |
| LO06 | Completion of the audit and reporting procedures and principles are known , |
| LO07 | You can control the account item |
| LO08 | Explains the relationship between accounting transactions and TMS |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Adopting honesty as a principle, it fulfills the requirements of professional ethics. | 5 |
| PLO02 | Beceriler - Bilişsel, Uygulamalı | List the basic definitions, principles and rules in accounting, tax and auditing. | 4 |
| PLO03 | Yetkinlikler - Öğrenme Yetkinliği | Defines the legal responsibilities of the accounting/financial advisory profession. | |
| PLO04 | Yetkinlikler - Öğrenme Yetkinliği | Apply the basic definitions, principles and rules in the field of accounting and tax. | 5 |
| PLO05 | Yetkinlikler - Öğrenme Yetkinliği | Explain the functions of accounting and the importance of accounting in management. | |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | In terms of the employee - employer, it explains the contractual obligations (hiring-leaving the job) in the Labor Law/SGK legislation. | 3 |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | Recognizes the documents used in commercial life, explains their importance, organizes and saves them. | |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Recognizes the books used in commercial life and records them in accordance with the legislation, procedures and principles. | 4 |
| PLO09 | Bilgi - Kuramsal, Olgusal | Through the basic knowledge, skills and competencies acquired in the accounting profession, she interprets and evaluates data, analyzes problems and develops solutions based on documents. | |
| PLO10 | Bilgi - Kuramsal, Olgusal | He/she can work independently or in a team on the basic issues related to his/her field and takes responsibility. | 4 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | They looks at the events positively, evaluates her own knowledge and skill level critically, and corrects the deficiencies. | |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Directs her professional development to higher levels, comprehends the awareness of lifelong learning. | |
| PLO13 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Transfers the basic knowledge and skills related to the field effectively through written and verbal communication. | |
| PLO14 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | He/she shares his/her thoughts and solutions about the problems about the accounting profession with experts or non-experts in their fields. | |
| PLO15 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Follows the developments in the field with a basic level of foreign language knowledge, communicates with colleagues in a foreign language. | |
| PLO16 | Bilgi - Kuramsal, Olgusal | Makes correspondence using information and communication technologies, stores information, uses stored information. | |
| PLO17 | Bilgi - Kuramsal, Olgusal | It acts with scientific, social, cultural and ethical values based on Professional Accounting Ethics in the stages of collecting and processing data related to its field, preparing the necessary tables as a result, issuing documents/statements and announcing the results to the relevant parties. | |
| PLO18 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Has sufficient awareness of social rights and their universality, social justice, quality, cultural values, environmental protection, occupational health and safety. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Auditing requirements , auditing and auditor types. | MUHASEBE DENETİMİ S.K.SELİMOĞLU, M.ÖZBİRECİKLİ, G.KURT, Ş.UZAY S. 1-6 | Öğretim Yöntemleri: Anlatım |
| 2 | Generally accepted auditing standards | MUHASEBE DENETİMİ S.K.SELİMOĞLU, M.ÖZBİRECİKLİ, G.KURT, Ş.UZAY S. 1-6 | Öğretim Yöntemleri: Anlatım |
| 3 | Professional ethics and rules | MUHASEBE DENETİMİ S.K.SELİMOĞLU, M.ÖZBİRECİKLİ, G.KURT, Ş.UZAY S. 1-6 | Öğretim Yöntemleri: Anlatım |
| 4 | Principles and rules of professional ethics | MUHASEBE DENETİMİ S.K.SELİMOĞLU, M.ÖZBİRECİKLİ, G.KURT, Ş.UZAY S. 1-6 | Öğretim Yöntemleri: Anlatım |
| 5 | Fraudulent financial reporting | MUHASEBE DENETİMİ S.K.SELİMOĞLU, M.ÖZBİRECİKLİ, G.KURT, Ş.UZAY S. 1-6 | Öğretim Yöntemleri: Anlatım |
| 6 | Audit process and stages | MUHASEBE DENETİMİ S.K.SELİMOĞLU, M.ÖZBİRECİKLİ, G.KURT, Ş.UZAY S. 1-6 | Öğretim Yöntemleri: Anlatım |
| 7 | Planning audit | MUHASEBE DENETİMİ S.K.SELİMOĞLU, M.ÖZBİRECİKLİ, G.KURT, Ş.UZAY S. 1-6 | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | Prepare for the exam | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Completion and reporting of audit | MUHASEBE DENETİMİ S.K.SELİMOĞLU, M.ÖZBİRECİKLİ, G.KURT, Ş.UZAY S. 1-6 | Öğretim Yöntemleri: Anlatım |
| 10 | Supervision of stocks | MUHASEBE DENETİMİ S.K.SELİMOĞLU, M.ÖZBİRECİKLİ, G.KURT, Ş.UZAY S. 1-6 | Öğretim Yöntemleri: Anlatım |
| 11 | Supervision of securities | MUHASEBE DENETİMİ S.K.SELİMOĞLU, M.ÖZBİRECİKLİ, G.KURT, Ş.UZAY S. 1-6 | Öğretim Yöntemleri: Anlatım |
| 12 | Control of trade receivables | MUHASEBE DENETİMİ S.K.SELİMOĞLU, M.ÖZBİRECİKLİ, G.KURT, Ş.UZAY S. 1-6 | Öğretim Yöntemleri: Anlatım |
| 13 | Inventory contro | MUHASEBE DENETİMİ S.K.SELİMOĞLU, M.ÖZBİRECİKLİ, G.KURT, Ş.UZAY S. 1-6 | Öğretim Yöntemleri: Anlatım |
| 14 | Control of tangible assets | MUHASEBE DENETİMİ S.K.SELİMOĞLU, M.ÖZBİRECİKLİ, G.KURT, Ş.UZAY S. 1-6 | Öğretim Yöntemleri: Anlatım |
| 15 | Revenue revenue and profit control | MUHASEBE DENETİMİ S.K.SELİMOĞLU, M.ÖZBİRECİKLİ, G.KURT, Ş.UZAY S. 1-6 | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams | exam preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | exam preparation | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 2 | 28 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 2 | 28 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 1 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 8 | 8 |
| Final Exam | 1 | 24 | 24 |
| Total Workload (Hour) | 88 | ||
| Total Workload / 25 (h) | 3,52 | ||
| ECTS | 4 ECTS | ||