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Information
| Code | MV-204 |
| Name | Account Auditing |
| Term | 2023-2024 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.Dr. ORHAN CENGİZ |
| Course Instructor |
Öğr. Gör.Dr. ORHAN CENGİZ
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The aim of this course is to explain the concept of auditing, to teach the audit of financial statements and the operation of the audit process.
Course Content
Basic concepts of accounting audit, generally accepted auditing standards, audit types, audit process, audit planning, audit evidence, techniques, internal control system, audit report
Course Precondition
None
Resources
Account Auditing-Nejat Bozkurt
Notes
Notes prepared by the Course Coordinator
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Classify auditing standards |
| LO02 | Order auditing process |
| LO03 | Distinguish auditing of financial accounts |
| LO04 | Explain the purposes of accounting audit. |
| LO05 | Explain generally accepted accounting principles. |
| LO06 | Explain the types of audit evidence. |
| LO07 | Explain the importance of internal control system in businesses. |
| LO08 | Prepare inspection report. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Yetkinlikler - Öğrenme Yetkinliği | Understanding the importance of social justice, environmental protection, occupational health and safety issues. | |
| PLO02 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzes economic transactions. | |
| PLO03 | Yetkinlikler - Öğrenme Yetkinliği | Having the ability to monitor the accounting practices and related legal regulations of businesses in different sectors (trade, bank, tax, insurance, etc.). | 3 |
| PLO04 | Yetkinlikler - Öğrenme Yetkinliği | Evaluating the knowledge and skills acquired in the field. | 4 |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Performing basic accounting operations through a package program. | |
| PLO06 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Willing to work together. | 4 |
| PLO07 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzing the organizational structures of businesses. | 3 |
| PLO08 | Bilgi - Kuramsal, Olgusal | Observing professional ethical values. | 5 |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Having basic professional foreign language knowledge related to the field. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Calculating the necessary numerical operations related to accounting. | 1 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Managing accounting-related processes. | 4 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Understanding the importance of self-renewal consciousness according to changing conditions. | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Auditing notion and development process | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 2 | Establish a relationship between account and auditing | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 3 | Auditing types | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 4 | Distinguish auditing standards | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 5 | Transact auditing tests and auditing planning | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 6 | Auditing evidence and procedures | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 7 | Work sheet | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | Reading material related to the topic | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Transact internal control | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 10 | Compose sampling ve collect evidence in auditing: Quantitative sampling | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 11 | Compose sampling ve collect evidence in auditing: Qualitative sampling | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 12 | Auditing financial statements: Balance sheet | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 13 | Auditing financial statements: Statement of income | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 14 | Compose auditing report: Standart opinion | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 15 | Compose auditing report: Deviation from standart opinion | Reading material related to the topic | 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 | ||