TÜRKÇE
ENGLISH
Information
| Code | MV244 |
| Name | Accounting audit |
| Term | 2024-2025 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 |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör.Dr. Ahmet Turan ÖZHUY |
| Course Instructor |
Öğr. Gör.Dr. Ahmet Turan ÖZHUY
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
It is to learn the method of determining whether the accounting transactions and records, which are the basis of taxpayers' duties, are made correctly or not, and to determine the method of correcting incorrect records.
Course Content
To identify incorrect 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 | Explains the general scope of Accounting Audit |
| LO02 | Audit standards, learn professional ethics and legal responsibilities |
| LO03 | Explains the development process of accounting auditing in Turkey |
| LO04 | Know the audit process and stages, |
| LO05 | Denetim programının yürütülmesini açıklar |
| 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 | Bilgi - Kuramsal, Olgusal | Have basic definitions, principles and practical information in the field of accounting, tax and auditing. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Defines the legal responsibilities of the accounting/financial advisory profession. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | 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 in the Labor Law/SGK legislation. | 3 |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | It has the authority to issue documents used in commercial life | |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Recognizes the books used in commercial life and records them in accordance with the legislation, procedures and principles. | 4 |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | 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 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | 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 - Alana Özgü Yetkinlik | Transfers the basic knowledge and skills related to the field effectively through written and verbal communication. | |
| PLO14 | Beceriler - Bilişsel, Uygulamalı | 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 | Beceriler - Bilişsel, Uygulamalı | Makes correspondence using information and communication technologies, stores information, uses stored information. | |
| PLO17 | Yetkinlikler - Alana Özgü Yetkinlik | 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 | Bilgi - Kuramsal, Olgusal | 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 | ||