| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | SY403 | Audit | Compulsory | 4 | 7 | 3 |
|
| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| Examination of the audit and assurance services in detail in the context of Turkey and international regulations and discussion of current problems and developments in audit with the help of case analysis. |
| Name of Lecturer(s) |
| Öğr. Gör. Kahraman ARAL |
| Learning Outcomes |
| 1 | Gaining the basic knowledge and skills necessary to conduct auditing and assurance services in a theoretical and practical sense. | | 2 | Awareness raising and awareness raising in Turkey and international field auditing profession | | 3 | Monitoring of current developments regarding audit and assurance services | | 4 | Teaching the place and importance of audit and assurance services in the world of economy | | 5 | Learning audit standards |
|
| Mode of Delivery |
| Second Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| Audit function, accounting profession, professional ethics in independent auditing, audit standards, audit objectives, audit process, materiality and risk in audit process, audit reports, fraudulent financial reporting and auditor's responsibility, audit evidence and procedures, , audit of the cash system, auditing of receivables, audit of stocks, auditing of fixed assets, auditing of foreign resources, audit of equity, auditing of income tables and case analysis. |
| Weekly Detailed Course Contents |
|
| 1 | Audit function, accounting profession and professional ethics in independent audit | | | | 2 | Generally accepted audit standards | | | | 3 | Audit objectives | | | | 4 | Auditing process | | | | 5 | Significance and risk in the audit process | | | | 6 | Audit reports, fraudulent financial reporting and auditor's responsibility | | | | 7 | Audit evidence and procedures | | | | 8 | MIDTERM EXAM | | | | 9 | Risk-focused audit approach | | | | 10 | Working papers | | | | 11 | Internal control system | | | | 12 | Supervision of cash system, auditing of receivables, audit of stocks | | | | 13 | Supervision of fixed assets, control of foreign resources, control of equity | | | | 14 | Control of income statement | | | | 15 | Current developments and case studies in audit field in Turkey and in the world | | |
|
| Recommended or Required Reading |
| Ersin Güredin, Denetim ve Güvence Hizmetleri, Türkmen Kitabevi, 2010
Vasfi Haftacı, Muhasebe Denetimi, Umuttepe Yayınları, 2011
Denetim İlke ve Esasları, 2 Cilt, Maliye Hesap Uzmanları Derneği Yayını,2011. |
| Planned Learning Activities and Teaching Methods |
|
| Assessment Methods and Criteria | |
| Midterm Examination | 1 | 100 | | SUM | 100 | |
| Final Examination | 1 | 100 | | SUM | 100 | | Term (or Year) Learning Activities | 40 | | End Of Term (or Year) Learning Activities | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | None |
|
| Workload Calculation |
|
| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 2 | 2 |
| Attending Lectures | 14 | 3 | 42 |
| Question-Answer | 14 | 1 | 14 |
| Self Study | 14 | 1 | 14 |
| Individual Study for Mid term Examination | 1 | 4 | 4 |
| Individual Study for Final Examination | 2 | 4 | 8 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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