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Information
| Unit | ADANA VOCATIONAL SCHOOL |
| Code | MVU236 |
| Name | Accounting Audit |
| Term | 2022-2023 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 | Ön Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. FİLİZ YÜCEL |
| Course Instructor |
Öğr. Gör. FİLİZ YÜCEL
(Bahar)
(A Group)
(Ins. in Charge)
Öğr. Gör. FİLİZ YÜCEL (Bahar) (B Group) (Ins. in Charge) |
Course Goal / Objective
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
Course 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.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Knows the importance of accounting auditing profession. |
| LO02 | Knows the theoretical and practical information about accounting auditing. |
| LO03 | Students will be able to know accounting auditing profession and the rules that are valid in our country. |
| LO04 | Will be aware of the current developments related to accounting auditing. |
| LO05 | Knows the theoretical and practical information about accounting auditing. |
| LO06 | Knows the stages of the audit process. |
| LO07 | Performs audit planning. |
| LO08 | Express what they have learned in writing. |
| LO09 | Knows the audit evidence. |
| LO10 | Applies control techniques. |
| LO11 | Knows how the internal control system works. |
| LO12 | Arranges the audit report. |
| LO13 | Controls current and constant assets. |
| LO14 | It controls foreign resources. |
| LO15 | Controls income and expense accounts. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Students have the skill of adopting gained information related to the business and management in decision making, practicing and behaviors. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Students have basic knowledge in the field of accounting and taxation. | 5 |
| PLO03 | Beceriler - Bilişsel, Uygulamalı | Students have the skill of analysing, commending and evaluating the information related to the field of accounting and taxation. | 5 |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Students fulfill the tasks assigned and have the skill of managing the full procedures. | 5 |
| PLO05 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Students have the skill of recognizing ang solving the problems related to the field of accounting and taxation. | 5 |
| PLO06 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Students take responsibility as a team member when an expected case occurs in practice. | 3 |
| PLO07 | Yetkinlikler - Alana Özgü Yetkinlik | Students behave according to the organizational, behavioral and social ethics. | |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Students show that they realize the need of constant learning. | 2 |
| PLO09 | Yetkinlikler - Alana Özgü Yetkinlik | Students have the skill of understanding and implementing the vocational laws and regulations. | 5 |
| PLO10 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Students explain the ideas and suggestion in written and oral forms | |
| PLO11 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Students use information and communication technologies and the vocational software programs | 3 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Students have the vocational self-confidence | |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Students are conscious about the universality of social rights, social justice, quality, cultural values, environmental protection and labor safety. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Have a level of foreign language knowledge to follow the innovations in the field. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | An overview of accounting and its historical development | Reviewing lecture notes | |
| 2 | Definition of accounting audit, its elements, subject, auditor and auditor types, importance and necessity of independent auditing | Reviewing lecture notes | |
| 3 | Control types | 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 | Mid-Term Exam | Reviewing lecture notes | |
| 9 | Audit Evidence | Reviewing lecture notes | |
| 10 | control techniques | Reviewing lecture notes | |
| 11 | Working papers with internal control system | Reviewing lecture notes | |
| 12 | inspection report | Reviewing lecture notes | |
| 13 | Audit of current and fixed assets | Reviewing lecture notes | |
| 14 | Control of foreign resources | Reviewing lecture notes | |
| 15 | Audit of income and expense accounts | Reviewing lecture notes | |
| 16 | Term Exams | Reviewing lecture notes | |
| 17 | Term Exams | Reviewing lecture notes |
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 |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 1 | 2 | 2 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 111 | ||
| Total Workload / 25 (h) | 4,44 | ||
| ECTS | 4 ECTS | ||