Investigating the accuracy of the financial statements and periodic records of the entities, identifying and correcting possible errors, fraud and deficiencies that may impair the reliability of accounting transactions.
Course Content
This course contains; AUDIT CONCEPT AND HISTORICAL DEVELOPMENT,AUDIT AND AUDITORS,GENERAL ACCEPTANCE AUDITING STANDARDS,WORKING AREA STANDARDS,PREPARATION OF AUDIT REPORT,PLANNING THE AUDIT PROCESS,EVALUATION OF THE FINDINGS AND REPORTING,MIDTERM EXAM,FINANCIAL STATEMENTS OF FINANCIAL STATEMENTS,KEY FEATURES OF BUSINESS ENTERPRISE,ACCOUNTING REGISTRATION AND HUMANITIES,EVIDENCE AND EVIDENCE COLLECTION TECHNIQUES,INSTITUTIONS RELATED TO ACCOUNTING AND AUDITING STANDARDS,PRECIOUS DOCUMENTS AND DOCUMENTS REQUIRED TO BE INSPECTED DURING THE AUDIT.
Dersin Öğrenme Kazanımları
Teaching Methods
Assessment Methods
1. Will be able to define accounting audit, its types, the nature of the auditor and establish the relationship between accounting and auditing.
13, 9
A
2. Will be able to define auditing standards and understand the importance of standards in accounting.
13, 9
A
3. Will be able to explain generally accepted auditing standards.
13, 9
A
4. Explain the internal control system and internal control elements.
13, 9
A
5. Will be able to audit the assets, resources, income and expense accounts of the business.
13, 9
A
Teaching Methods:
13: Case Study Method, 9: Lecture Method
Assessment Methods:
A: Traditional Written Exam
Course Outline
Order
Subjects
Preliminary Work
1
AUDIT CONCEPT AND HISTORICAL DEVELOPMENT
2
AUDIT AND AUDITORS
3
GENERAL ACCEPTANCE AUDITING STANDARDS
4
WORKING AREA STANDARDS
5
PREPARATION OF AUDIT REPORT
6
PLANNING THE AUDIT PROCESS
7
EVALUATION OF THE FINDINGS AND REPORTING
8
MIDTERM EXAM
9
FINANCIAL STATEMENTS OF FINANCIAL STATEMENTS
10
KEY FEATURES OF BUSINESS ENTERPRISE
11
ACCOUNTING REGISTRATION AND HUMANITIES
12
EVIDENCE AND EVIDENCE COLLECTION TECHNIQUES
13
INSTITUTIONS RELATED TO ACCOUNTING AND AUDITING STANDARDS
14
PRECIOUS DOCUMENTS AND DOCUMENTS REQUIRED TO BE INSPECTED DURING THE AUDIT
Having adequate infrastructure in the fields of accounting, law, basic management, management and field; To gain theoretical and practical knowledge in these areas.
X
2
To be able to interpret and evaluate data, to identify and analyze data using the basic knowledge and skills acquired in the field, and to be able to develop evidence-based solutions.
X
3
To be able to design, plan and carry out projects using professional environments and tools related to the field.
X
4
To be able to produce solutions, to take responsibilities in teams or to be able to do individual work in case of encountering unforeseen situations in field related applications.
X
5
To gain the application skills by examining the processes related to the field of public and private sector organizations on site.
X
6
Awareness of the necessity of life-long learning; To follow the developments in science and technology and to gain the consciousness of renewing itself continuously.
X
7
To acquire the ability to use computer software and hardware at the basic level required by the field.
8
Having a level of foreign language knowledge that can follow the innovations in the field of judge and field to effective communication techniques.
X
9
To be able to identify and effectively use the modern techniques, tools and information technologies required for applications related to the field.
10
To have a conscious of historical values, social responsibility, universal, social and professional ethics.
X
11
Business law and business security, environmental knowledge, tax law, professional legislation, other related laws and regulations, principles and concepts of accounting, international standards and quality conscious.
X
Assessment Methods
Contribution Level
Absolute Evaluation
Rate of Midterm Exam to Success
40
Rate of Final Exam to Success
60
Total
100
ECTS / Workload Table
Activities
Number of
Duration(Hour)
Total Workload(Hour)
Course Hours
14
3
42
Guided Problem Solving
3
12
36
Resolution of Homework Problems and Submission as a Report
0
0
0
Term Project
0
0
0
Presentation of Project / Seminar
0
0
0
Quiz
2
6
12
Midterm Exam
1
10
10
General Exam
1
12
12
Performance Task, Maintenance Plan
0
0
0
Total Workload(Hour)
112
Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30*=(112/30)
4
ECTS of the course: 30 hours of work is counted as 1 ECTS credit.
Detail Informations of the Course
Course Description
Course
Code
Semester
T+P (Hour)
Credit
ECTS
AUDIT ACCOUNTING
-
Spring Semester
3+0
3
4
Course Program
Prerequisites Courses
Recommended Elective Courses
Language of Course
Turkish
Course Level
Short Cycle (Associate's Degree)
Course Type
Required
Course Coordinator
Lect. Nuri GÜLTEKİN
Name of Lecturer(s)
Assist.Prof. İpek YAYLALI
Assistant(s)
Aim
Investigating the accuracy of the financial statements and periodic records of the entities, identifying and correcting possible errors, fraud and deficiencies that may impair the reliability of accounting transactions.
Course Content
This course contains; AUDIT CONCEPT AND HISTORICAL DEVELOPMENT,AUDIT AND AUDITORS,GENERAL ACCEPTANCE AUDITING STANDARDS,WORKING AREA STANDARDS,PREPARATION OF AUDIT REPORT,PLANNING THE AUDIT PROCESS,EVALUATION OF THE FINDINGS AND REPORTING,MIDTERM EXAM,FINANCIAL STATEMENTS OF FINANCIAL STATEMENTS,KEY FEATURES OF BUSINESS ENTERPRISE,ACCOUNTING REGISTRATION AND HUMANITIES,EVIDENCE AND EVIDENCE COLLECTION TECHNIQUES,INSTITUTIONS RELATED TO ACCOUNTING AND AUDITING STANDARDS,PRECIOUS DOCUMENTS AND DOCUMENTS REQUIRED TO BE INSPECTED DURING THE AUDIT.
Dersin Öğrenme Kazanımları
Teaching Methods
Assessment Methods
1. Will be able to define accounting audit, its types, the nature of the auditor and establish the relationship between accounting and auditing.
13, 9
A
2. Will be able to define auditing standards and understand the importance of standards in accounting.
13, 9
A
3. Will be able to explain generally accepted auditing standards.
13, 9
A
4. Explain the internal control system and internal control elements.
13, 9
A
5. Will be able to audit the assets, resources, income and expense accounts of the business.
13, 9
A
Teaching Methods:
13: Case Study Method, 9: Lecture Method
Assessment Methods:
A: Traditional Written Exam
Course Outline
Order
Subjects
Preliminary Work
1
AUDIT CONCEPT AND HISTORICAL DEVELOPMENT
2
AUDIT AND AUDITORS
3
GENERAL ACCEPTANCE AUDITING STANDARDS
4
WORKING AREA STANDARDS
5
PREPARATION OF AUDIT REPORT
6
PLANNING THE AUDIT PROCESS
7
EVALUATION OF THE FINDINGS AND REPORTING
8
MIDTERM EXAM
9
FINANCIAL STATEMENTS OF FINANCIAL STATEMENTS
10
KEY FEATURES OF BUSINESS ENTERPRISE
11
ACCOUNTING REGISTRATION AND HUMANITIES
12
EVIDENCE AND EVIDENCE COLLECTION TECHNIQUES
13
INSTITUTIONS RELATED TO ACCOUNTING AND AUDITING STANDARDS
14
PRECIOUS DOCUMENTS AND DOCUMENTS REQUIRED TO BE INSPECTED DURING THE AUDIT
Having adequate infrastructure in the fields of accounting, law, basic management, management and field; To gain theoretical and practical knowledge in these areas.
X
2
To be able to interpret and evaluate data, to identify and analyze data using the basic knowledge and skills acquired in the field, and to be able to develop evidence-based solutions.
X
3
To be able to design, plan and carry out projects using professional environments and tools related to the field.
X
4
To be able to produce solutions, to take responsibilities in teams or to be able to do individual work in case of encountering unforeseen situations in field related applications.
X
5
To gain the application skills by examining the processes related to the field of public and private sector organizations on site.
X
6
Awareness of the necessity of life-long learning; To follow the developments in science and technology and to gain the consciousness of renewing itself continuously.
X
7
To acquire the ability to use computer software and hardware at the basic level required by the field.
8
Having a level of foreign language knowledge that can follow the innovations in the field of judge and field to effective communication techniques.
X
9
To be able to identify and effectively use the modern techniques, tools and information technologies required for applications related to the field.
10
To have a conscious of historical values, social responsibility, universal, social and professional ethics.
X
11
Business law and business security, environmental knowledge, tax law, professional legislation, other related laws and regulations, principles and concepts of accounting, international standards and quality conscious.
