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Description of Individual Course Units| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | İŞL403B | Accounting Control | Compulsory | 4 | 7 | 7 |
| | Level of Course Unit | | First Cycle | | Objectives of the Course | | To give information about the basic concepts of auditing, auditor and auditor types. To give information about audit evidence types, evidence collection techniques, internal control structure and working papers. In addition to this, it is to show whether the prepared financial statements are in compliance with the generally accepted accounting standards, to give information about the reports given about the financial statements and to reveal errors and frauds. | | Name of Lecturer(s) | | Doç. Dr. Alirıza AĞ | | Learning Outcomes | | 1 | They can define the basic concepts related to audit and auditor. | | 2 | Have knowledge of audit evidence types and how this evidence is obtained. | | 3 | Be able to have information about the auditing of financial statement items in matters related to the audit process in businesses. | | 4 | They can examine the financial statements prepared in accordance with the generally accepted accounting principles and accounting standards in accordance with the auditing standards. They can divide the audit into types and show the relationship between them with the help of a chart. | | 5 | They can present a general assessment of audit practices. |
| | Mode of Delivery | | Second Education | | Prerequisites and co-requisities | | None | | Recommended Optional Programme Components | | None | | Course Contents | | In this course, information will be given about the basic concepts of auditing, auditor and auditor types, audit evidence and evidence collection techniques, internal control structure and working papers. In addition, the subjects will be reinforced with sample solutions by showing the determination of whether the prepared financial statements are in compliance with the generally accepted accounting standards, information about the reports given about the financial statements, the detection of errors and frauds. | | Weekly Detailed Course Contents | |
| 1 | Auditing concept, varieties of auditing, historical development of auditing. Auditing, inspection, control and revision concepts. Definition and importance of auditor, auditor kinds. | | | | 2 | Audit evidence types and evidence collection techniques | | | | 3 | Auditing standards, personal standards, workplace standards, reporting standards, compulsory auditing in Turkey, auditing in TTK and CMB, requirements and duties of being an SMMM and CMB, requirements and duties of being an independent auditor of the CMB. | | | | 4 | Audit agreement and planning the audit process | | | | 5 | Audit planning, determination of audit areas, audit risk types, materiality level, audit schedule, time and effort planning | | | | 6 | Examining the internal control system, definition of internal control, types, main elements, objectives of the internal control system, methods used to evaluate the internal control system, testing the effectiveness of the internal control system | | | | 7 | Working papers, definition, benefits, Types of working papers Archiving working papers | | | | 8 | Screening and sampling methods in inspection, Methods to determine the number of samples, Qualitative and quantitative sampling methods Sample selection methods | | | | 9 | Reporting in the audit, Reporting standards Expressing positive, negative, conditional opinions Avoiding expressing opinions Report samples, errors and frauds in the audit | | | | 10 | Audit of the current assets group | | | | 11 | Audit of fixed assets group | | | | 12 | Audit of short and long term liabilities and equity group | | | | 13 | Audit of income statement and cost accounts | | | | 14 | General evaluation | | |
| | Recommended or Required Reading | | 1. Ümit Gücenme Gençoğlu: Muhasebe Denetimi
2. Nejat Bozkurt; Muhasebe Denetimi
3. Mehmet Özbirecikli, Saban Uzay, Seval Kardeş Selimoğlu: Bağımsız Denetim | | 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 | 1 | 1 | | Attending Lectures | 14 | 3 | 42 | | Case Study | 8 | 3 | 24 | | Self Study | 14 | 3 | 42 | | Individual Study for Mid term Examination | 1 | 35 | 35 | | Individual Study for Final Examination | 1 | 55 | 55 | |
| Contribution of Learning Outcomes to Programme Outcomes | | LO1 | 1 | 1 | 1 | 1 | 3 | 3 | 3 | 2 | 1 | 3 | | LO2 | 3 | 2 | 2 | 3 | 2 | 2 | 2 | 3 | 3 | 4 | | LO3 | 4 | 3 | 3 | 3 | 3 | 1 | 1 | 1 | 3 | 3 | | LO4 | 2 | 1 | 2 | 2 | 2 | 4 | 3 | 4 | 2 | 4 | | LO5 | 2 | 3 | 1 | 2 | 2 | 2 | 3 | 3 | 3 | 4 |
| | * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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