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Information
| Unit | ADANA VOCATIONAL SCHOOL |
| Code | MVU224 |
| Name | Accounting Audit |
| Term | 2019-2020 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 1-1 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 1.5 National Credit |
| Teaching Language | Türkçe |
| Level | Üniversite Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. EYYUP ÇOLAK |
| Course Instructor |
Öğr. Gör. FİLİZ YÜCEL
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
Basic concepts of accounting audit, understand the generally accepted auditing standards. The audit report and the planning process can comprehend. Audit evidence, techniques, understand the working papers. The importance of the internal control system. Assets, resources and result checking accounts to comprehend Basic concepts of accounting audit, understand the generally accepted auditing standards. The audit report and the planning process can comprehend. Audit evidence, techniques, understand the working papers. The importance of the internal control system. Assets, resources and result checking accounts to comprehend
Course Content
With the historical development of the basic concepts of accounting controls. Accounting control definition, elements, types of issues with the auditors and the independent auditors of the importance and benefits of control. Control types. Been generally accepted auditing standards. Audit report. Audit process stages. Audit planning. Audit evidence and techniques. Internal control system and control of the paper. Control risk. Returning control of assets. Fixed assets control. Control of resources. Results of the audit of accounts.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Knows the importance of accounting auditing profession. |
| LO02 | Knows the theoretical and practical information about accounting auditing. |
| LO03 | Students will be able to know accounting auditing profession and the rules that are valid in our country. |
| LO04 | Will be aware of the current developments related to accounting auditing. |
| LO05 | Knows the theoretical and practical information about accounting auditing. |
| LO06 | Knows the stages of the audit process. |
| LO07 | Performs audit planning. |
| LO08 | Express what they have learned in writing. |
| LO09 | Knows the audit evidence. |
| LO10 | Applies control techniques. |
| LO11 | Knows how the internal control system works. |
| LO12 | Arranges the audit report. |
| LO13 | Controls current and constant assets. |
| LO14 | It controls foreign resources. |
| LO15 | Controls income and expense accounts. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | Students have the skill of adopting gained information related to the business and management in decision making, practicing and behaviors. | 3 |
| PLO01 | - | Students have the skill of adopting gained information related to the business and management in decision making, practicing and behaviors. | 2 |
| PLO02 | - | Students have basic knowledge in the field of accounting and taxation. | 3 |
| PLO02 | - | Students have basic knowledge in the field of accounting and taxation. | 5 |
| PLO03 | - | Students have the skill of analysing, commending and evaluating the information related to the field of accounting and taxation. | 5 |
| PLO03 | - | Students have the skill of analysing, commending and evaluating the information related to the field of accounting and taxation. | 3 |
| PLO04 | - | Students fulfill the tasks assigned and have the skill of managing the full procedures. | 5 |
| PLO04 | - | Students fulfill the tasks assigned and have the skill of managing the full procedures. | 3 |
| PLO05 | - | Students have the skill of recognizing ang solving the problems related to the field of accounting and taxation. | 3 |
| PLO05 | - | Students have the skill of recognizing ang solving the problems related to the field of accounting and taxation. | 5 |
| PLO06 | - | Students take responsibility as a team member when an expected case occurs in practice. | 3 |
| PLO06 | - | Students take responsibility as a team member when an expected case occurs in practice. | 2 |
| PLO07 | - | Students behave according to the organizational, behavioral and social ethics. | 4 |
| PLO07 | - | Students behave according to the organizational, behavioral and social ethics. | 4 |
| PLO08 | - | Students show that they realize the need of constant learning. | 2 |
| PLO08 | - | Students show that they realize the need of constant learning. | 4 |
| PLO09 | - | Students have the skill of understanding and implementing the vocational laws and regulations. | 4 |
| PLO09 | - | Students have the skill of understanding and implementing the vocational laws and regulations. | 4 |
| PLO10 | - | Students explain the ideas and suggestion in written and oral forms. | 3 |
| PLO10 | - | Students explain the ideas and suggestion in written and oral forms. | 2 |
| PLO11 | - | Students use information and communication technologies and the vocational software programs. | 3 |
| PLO11 | - | Students use information and communication technologies and the vocational software programs. | 2 |
| PLO12 | - | Students have the vocational self-confidence. | 3 |
| PLO12 | - | Students have the vocational self-confidence. | 3 |
| PLO13 | - | Students are conscious about the universality of social rights, social justice, quality, cultural values, environmental protection and labor safety. | 3 |
| PLO13 | - | Students are conscious about the universality of social rights, social justice, quality, cultural values, environmental protection and labor safety. | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | An overview of the historical development of the control of accounting and accounting control | Reviewing lecture notes | |
| 2 | Accounting control definition, components and the independent audit and the auditor and the auditor types, importance and necessity of | Reviewing lecture notes | |
| 3 | Types of audit | Reviewing lecture notes | |
| 4 | Generally accepted auditing standards, | Reviewing lecture notes | |
| 5 | Audit risk | Reviewing lecture notes | |
| 6 | Stages of the audit process | Reviewing lecture notes | |
| 7 | Audit planning | Reviewing lecture notes | |
| 8 | Mid-Term Exam | Preparation for exam | |
| 9 | Audit evidence | Reviewing lecture notes | |
| 10 | Audit techniques | Reviewing lecture notes | |
| 11 | Internal control system and working papers | Reviewing lecture notes | |
| 12 | The audit report | Reviewing lecture notes | |
| 13 | Current and Fixed Assets Control | Reviewing lecture notes | |
| 14 | Control of foreign resources | Reviewing lecture notes | |
| 15 | Control of income and expense accounts | Reviewing lecture notes | |
| 16 | Term Exams | Preparation for exam | |
| 17 | Term Exams | Preparation for exam |
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 |