TÜRKÇE
ENGLISH
Information
| Code | MVU236 |
| Name | Accounting Audit |
| Term | 2023-2024 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 2-1 (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. FİLİZ YÜCEL |
| Course Instructor |
Öğr. Gör.Dr. ABDULAZİZ SAVUN
(A Group)
(Ins. in Charge)
Öğr. Gör.Dr. ABDULAZİZ SAVUN (B Group) (Ins. in Charge) |
Course Goal / Objective
The aim of this course is to provide an overview of accounting auditing, generally accepted auditing standards, audit report, audit process and planning, audit evidence and techniques, working papers, internal control system.
Course Content
Basic concepts in accounting audit and historical development of accounting auditing, accounting standards, generally accepted accounting standards, general and professional standards, auditor and auditor types, audit types, audit risk, audit process, audit planning, audit evidence, audit techniques, internal control system , working papers, audit report
Course Precondition
None
Resources
Filiz YÜCEL, Muhasebe Denetimi Ders Notu, Çukurova Üniversitesi Adana Meslek Yüksekokulu Yayınları, Adana, 2021.
Notes
Prof. Dr. Münevver Yılancı, Doç. Dr. Birol Yıldız, Doç. Dr. Murat Kiracı, Muhasebe Denetimi, Detay Yayıncılık, 2016.
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explain the importance of the accounting audit profession |
| LO02 | Explains theoretical and practical information about accounting auditing. |
| LO03 | Explains the accounting audit profession and the rules valid in our country. |
| LO04 | Explain the stages of the audit process. |
| LO05 | Performs audit planning. |
| LO06 | Express what they have learned in writing. |
| LO07 | Explains audit evidence. |
| LO08 | Applies control techniques. |
| LO09 | Explain the operation of the internal control system. |
| LO10 | Arranges the audit report. |
| LO11 | Controls current and constant assets. |
| LO12 | It controls foreign resources. |
| LO13 | Controls income and expense accounts. |
| LO14 | Understands the relationship between Turkish Auditing Standards and Auditing Activity |
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 | Basic concepts in accounting audit and historical development | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 2 | Historical Development of Turkish Accounting Auditing Standards | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Beyin Fırtınası |
| 3 | General professional standards | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 4 | Generally accepted auditing standards | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 5 | Audit risk | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 6 | Stages of the audit process | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 7 | Audit planning | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 8 | Mid-Term Exam | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 9 | Audit Evidence | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım |
| 10 | control techniques | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 11 | Internal control system | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım |
| 12 | Working papers | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım |
| 13 | Independent audit report | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım |
| 14 | Control of foreign resources | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım |
| 15 | Audit report examples | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams | Reviewing lecture notes | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Reviewing lecture notes | Ölçme Yöntemleri: Yazılı Sınav |
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 | ||