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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 | | UT408B.4 | Accounting Audit | Elective | 4 | 8 | 5 |
| | 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. Ali Rıza AĞ | | Learning Outcomes | | 1 | Define the fundamental conceptions of auditing. | | 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 | Design an evaluation about audit aplications. |
| | Mode of Delivery | | Normal 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 | Difinition and purpose of external auditing of financial statements, errors and fraud concepts. Accounting errors, clerical errors, arithmetical errors. | | | | 3 | Audit standards, personal standards, field standards, reporting standards. Compulsory audit in Turkey, auditing in Turkish Commercial Code and Capital Market Law, requirements of being independent accountant and financial advisor and sworn-in certified public accountant, and their functions, requirement of being independent auditor of capital market board and their functions. | | | | 4 | Auditor activations, meeting to prior auditor, acknowledgment of client, preparation of audit letter and signing. | | | | 5 | Audit planning, determining the audit area, kinds of audit risks, materiality level, audit program, time and effort planning. | | | | 6 | Investigation of internal control system, definition of internal control, kinds, basic principles, objectives of intenal control system, used methods for evaluate the internal control system, evaluate the efficiency of internal control system. | | | | 7 | Audit objectives, audit evidences, kinds of evidence, techniques of collect evidence. | | | | 8 | Mid-term examWorking | | | | 9 | papers, definiton and benefits of workin papers, kinds of working papers, archiving the working papers | | | | 10 | Scanning and sampling methods, Methods for identification the sample number, qualitative and quantitative sampling methods, sample selection methods. | | | | 11 | Reporting in auditing, reporting standards, giving unqualified opinion, adverse opinion and, qualified opinion, avoidance to give opinion. Examples for reporting. | | | | 12 | Liquid assets audit, marketable securities audit | | | | 13 | Trade receivables audit, stocks audit. | | | | 14 | Tangible assets audit, intangible assets audit, financial liabilities audit. | | | | 15 | Shareholders equity audit, income accounts audit, expense accounts audit, cost accounts audit. | | | | 16 | End-of-term exam | | |
| | 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 | | Self Study | 14 | 1 | 14 | | Individual Study for Mid term Examination | 1 | 30 | 30 | | Individual Study for Final Examination | 1 | 62 | 62 | |
| Contribution of Learning Outcomes to Programme Outcomes | | LO1 | 1 | 1 | 3 | 1 | 1 | 3 | 3 | 2 | 1 | 3 | | LO2 | 2 | 3 | 2 | 3 | 2 | 2 | 2 | 3 | 3 | 4 | | LO3 | 3 | 3 | 1 | 4 | 3 | 3 | 1 | 1 | 3 | 3 | | LO4 | 2 | 2 | 3 | 2 | 1 | 2 | 4 | 4 | 2 | 4 | | LO5 | 1 | 2 | 3 | 2 | 3 | 2 | 3 | 3 | 3 | 3 |
| | * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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