| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | İŞ138A | Case Analysis in Auditing | Elective | 1 | 2 | 6 |
|
| Level of Course Unit |
| Second Cycle |
| Objectives of the Course |
| To teach the accounting records of the companies and the basic financial statements of these records are arranged in accordance with the laws and basic accounting rules and the main problems encountered in the audit |
| Name of Lecturer(s) |
| Doç. Dr. Alirıza AĞ |
| Learning Outcomes |
| 1 | To understand the importance and necessity of control | | 2 | To understand the importance and necessity of accurate and reliable information in decision making | | 3 | To be able to comprehend and apply generally accepted auditing standards | | 4 | To know and apply audit methods and techniques | | 5 | Determining the relationship between audit risk and materiality |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| none |
| Recommended Optional Programme Components |
| none |
| Course Contents |
| 568/5000
This course; CONCEPTION AND HISTORICAL DEVELOPMENT, AUDITING AND AUDITOR TYPES, GENERAL ACCEPTABLE AUDITING STANDARDS, WORKING AREA STANDARDS, AUDIT REPORT PREPARATION, PLANNING OF THE AUDIT PROCESS, EVALUATION OF REPORTING AND REPORTING, FINANCIAL STATEMENTS, AUDITING OF FINANCIAL STATEMENTS, BASIC CHARACTERISTICS, INSTITUTIONS AND RECORDS OF ACCOUNTING REGISTRATION ERRORS AND EVIDENCE AND DOCUMENTS TO BE INVOLVED CAREFULLY DURING THE AUDIT; It includes topics. |
| Weekly Detailed Course Contents |
|
| 1 | Definition and types of audit, | | | | 2 | Generally Accepted Auditing Standards | | | | 3 | Objectives of the audit | | | | 4 | Audit process | | | | 5 | Control techniques and methods | | | | 6 | reporting | | | | 7 | Audit risk and materiality | | | | 8 | Mid Term Exam | | | | 9 | Error, fraud and irregularity | | | | 10 | Audit of accounts | | | | 11 | Audit of accounts | | | | 12 | Audit of accounts | | | | 13 | Audit of accounts | | | | 14 | Final Exam | | |
|
| Recommended or Required Reading |
| -GÜREDİN, Ersin, "DENETİM Ve Güvence Hizmetleri", Arıkan Yayınevi, 11.Bası, İstanbul, 2007. |
| 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 | 3 | 1 | 3 |
| Final Examination | 3 | 1 | 3 |
| Attending Lectures | 11 | 7 | 77 |
| Self Study | 11 | 7 | 77 |
| Individual Study for Mid term Examination | 3 | 1 | 3 |
| Individual Study for Final Examination | 3 | 1 | 3 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 3 | 3 | 3 | 3 | 3 | 3 | | LO2 | 2 | 2 | 2 | 2 | 2 | 2 | | LO3 | 4 | 4 | 4 | 2 | 2 | 2 | | LO4 | 2 | 2 | 2 | 4 | 5 | 5 | | LO5 | 5 | 5 | 5 | 1 | 1 | 1 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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