TÜRKÇE
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Information
| Code | MUV254 |
| Name | Accounting Audit |
| Term | 2024-2025 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | VK Vocational Knowledge Courses C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. DİLEK NESRİN KONAKLI |
| Course Instructor |
Öğr. Gör. DİLEK NESRİN KONAKLI
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
This course aims that the students can prepare an auditing report by classifying auditing standards, be aware of the auditing process, and performing financial statement auditing by various applications.
Course Content
The first moduleClassifying Auditing Standards covers relating accounting and auditing, distinguishing auditing Standards. The second moduleOrdering Auditing Proces covers internal check, auditing tests and plans, processing of examplifying in auditing. The last module Distinguishing the Auditing of Financial Statemen covers auditing balance sheet and income statement and reporting audition.
Course Precondition
There are no prerequisites for the course.
Resources
All foreign resources related to accounting audit.
Notes
Notes given in the lecture.
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Provides theoretical information about accounting auditing. |
| LO02 | Understand the relationship between accounting and accounting. |
| LO03 | Understand the arrangements relating to the implementation of the audit profession in Turkey. |
| LO04 | Explains the stages of the audit process in detail. |
| LO05 | Make comments on audit risk and materiality issues |
| LO06 | Describes the topics of sampling in auditing, audit evidence and evidence collection techniques. |
| LO07 | Knows the importance of internal control system. |
| LO08 | Demonstrates the auditing of asset, resource and result accounts with examples. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Refers to the knowledge and skills in a field that is built on the competencies gained in general or vocational secondary education and supported by courses at the secondary education level and application tools and equipment, and recognizes the basic concepts in the accounting profession. | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Expresses theoretical knowledge regarding accounting practices. | 4 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Writes knowledge about accounting functions and the importance of accounting in management. | 4 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Recognize the basic concepts of economy and stock market. | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Explain the characteristics of businesses operating in commercial life, list the importance of foreign trade in terms of the country's economy and businesses, and organize the documents used in commercial life. | 2 |
| PLO06 | Bilgi - Kuramsal, Olgusal | Rearranges the data required to solve accounting problems within businesses. | 3 |
| PLO07 | Bilgi - Kuramsal, Olgusal | Learns financial accounting information, selects the period and end-of-period transactions related to financial accounting theoretically and practically. | 3 |
| PLO08 | Bilgi - Kuramsal, Olgusal | Discusses the basic concepts of the business, its objectives and its relations with the environment, the functions of the business and the relations between them. | |
| PLO09 | Bilgi - Kuramsal, Olgusal | Recognize the Turkish Legal System and the commercial legislation to which the business is subject, selects the documents used in commercial life. | |
| PLO10 | Beceriler - Bilişsel, Uygulamalı | Have knowledge of basic economic principles and concepts, makes Social Security transactions and tax calculations, process accounting documents and prepare declarations. | |
| PLO11 | Beceriler - Bilişsel, Uygulamalı | Understands cost and finance information and tests the analysis of financial statements, organizes and interprets these analyses in a computer environment. | |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Prepares calculations in the professional and commercial field. | 4 |
| PLO13 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Performs independent learning in accounting-related fields and demonstrates that they can apply what they have learned. | 4 |
| PLO14 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | It can objectively evaluate and audit the performance of employees under its responsibility in the accounting environment. | 4 |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | It can always identify situations that require learning by exchanging information, and thus gains the awareness of continuous learning. | 3 |
| PLO16 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Have basic and professional foreign language knowledge, use Turkish effectively in daily and professional fields. | |
| PLO17 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Operates internet technologies, office, computerized accounting software with knowledge of computer use in accounting environment. | |
| PLO18 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | He/she is open to communication with his/her friends, superiors and the people and groups he/she serves and can work as a team. | 2 |
| PLO19 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Creates knowledge and awareness on occupational safety, occupational health and environmental protection issues related to the field of accounting. | |
| PLO20 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Creates knowledge and awareness of social responsibility, ethical values and social security rights in matters related to the field of accounting. | 2 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Recognizing accounting and auditing relations | lectures notes | Öğretim Yöntemleri: Anlatım, Tartışma, Gösteri, Örnek Olay |
| 2 | Recognizing accounting and auditing relations Distinguishing auditing standard | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 3 | Knowing the audit process | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 4 | Making internal control | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri, Örnek Olay |
| 5 | Planning an audit | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 6 | Making auditing tests and planning | lectures notes | Öğretim Yöntemleri: Anlatım, Tartışma, Gösteri |
| 7 | To determine the importance of audit. | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 8 | Mid-Term Exam | lectures notes | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Identifying the risk in the audit. | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 10 | Gathering evidence in audit | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri, Örnek Olay |
| 11 | Gathering sample in audit | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 12 | Sampling and collecting evidence in auditing | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 13 | Auditing the balance sheet statement | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 14 | Auditing the balance sheet and income statement | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 15 | Reporting audition | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 16 | Term Exams | lectures notes | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | lectures 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 | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 109 | ||
| Total Workload / 25 (h) | 4,36 | ||
| ECTS | 4 ECTS | ||