TÜRKÇE
ENGLISH
Information
| Unit | CEYHAN VOCATIONAL SCHOOL |
| Code | MUV254 |
| Name | Accounting Audit |
| Term | 2019-2020 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. DİLEK NESRİN KONAKLI |
| Course Instructor |
Öğr. Gör. DİLEK NESRİN KONAKLI
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
This course aims that the students can prepare an auditing report by classifying auditing standards, be aware of the auditing process, and performing financial statement auditing by various applications.
Course Content
The first moduleClassifying Auditing Standards covers relating accounting and auditing, distinguishing auditing Standards. The second moduleOrdering Auditing Proces covers internal check, auditing tests and plans, processing of examplifying in auditing. The last module Distinguishing the Auditing of Financial Statemen covers auditing balance sheet and income statement and reporting audition.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explain theoretical information about accounting audit |
| LO02 | Understand the relationship between accounting and accounting |
| LO03 | Understand the arrangements relating to the implementation of the audit profession in Turkey |
| LO04 | Define the objectives and objectives of audit and control |
| LO05 | Make comments on audit risk and materiality issues |
| LO06 | Explain the issues of sampling in audit, audit evidence and evidence collection techniques |
| LO07 | Understand the internal control system |
| LO08 | Understand control of asset, source and result accounts |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Recognizing accounting and auditing relations | lectures notes | |
| 2 | Recognizing accounting and auditing relations Distinguishing auditing standard | lectures notes | |
| 3 | Making internal control | lectures notes | |
| 4 | Making internal control | lectures notes | |
| 5 | Making auditing tests and planning | lectures notes | |
| 6 | Making auditing tests and planning | lectures notes | |
| 7 | Making auditing tests and planning | lectures notes | |
| 8 | Mid-Term Exam | lectures notes | |
| 9 | Sampling and collecting evidence in auditing | lectures notes | |
| 10 | Sampling and collecting evidence in auditing | lectures notes | |
| 11 | Sampling and collecting evidence in auditing | lectures notes | |
| 12 | Sampling and collecting evidence in auditing | lectures notes | |
| 13 | Auditing the balance sheet and income statement | lectures notes | |
| 14 | Auditing the balance sheet and income statement | lectures notes | |
| 15 | Reporting audition | lectures notes | |
| 16 | Term Exams | lectures notes | |
| 17 | Term Exams | lectures notes |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 20 |
| General Assessment | ||
| Midterm / Year Total | 100 | 20 |
| 1. Final Exam | - | 80 |
| Grand Total | - | 100 |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 109 | ||
| Total Workload / 25 (h) | 4,36 | ||
| ECTS | 4 ECTS | ||