TÜRKÇE
ENGLISH
Information
| Code | MUV254 |
| Name | Accounting Audit |
| Term | 2023-2024 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 |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. DİLEK NESRİN KONAKLI |
| Course Instructor |
Öğr. Gör. DİLEK NESRİN KONAKLI
(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
There are no prerequisites for the course.
Resources
All foreign resources related to accounting audit.
Notes
Notes given in the lecture.
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 |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Gains knowledge and skills in a field that is built on the qualifications gained in general or vocational secondary education and supported by courses above secondary education level and application tools and materials, and demonstrates that they grasp the basic concepts in the accounting profession. | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Have theoretical knowledge about accounting practices and can present it as a report by making analysis on this subject. | 4 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Gains knowledge about accounting functions and the importance of accounting in management. | 4 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Recognize the basic concepts of economy and stock market. | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Explain the characteristics of businesses operating in commercial life, comprehend the importance of foreign trade in terms of the country's economy and businesses, and organize the documents used in commercial life. | 2 |
| PLO06 | Bilgi - Kuramsal, Olgusal | The definition of accounting in businesses is well made, defines, collects and records the data required for the solution of accounting problems effectively. Demonstrates the ability to prepare financial and legal reports by using the theoretical knowledge, manual or intellectual skills required in practical applications. | 3 |
| PLO07 | Bilgi - Kuramsal, Olgusal | Learns financial accounting information, can apply the period and end-of-period transactions related to financial accounting theoretically and practically. | 3 |
| PLO08 | Bilgi - Kuramsal, Olgusal | They can comprehend the basic concepts of the business, its objectives and its relations with the environment, the functions of the business and the relations between them, and can provide communication knowledge and skills. | |
| PLO09 | Bilgi - Kuramsal, Olgusal | Recognize the Turkish Legal System and the commercial legislation to which the business is subject, recognize and use the documents used in commercial life. | |
| PLO10 | Bilgi - Kuramsal, Olgusal | Have knowledge of basic economic principles and concepts, can make Social Security transactions and tax calculations, process accounting documents and prepare declarations. | |
| PLO11 | Bilgi - Kuramsal, Olgusal | Comprehends cost and finance information and can analyze financial statements, organize and interpret these analyzes in computer environment. | |
| PLO12 | Bilgi - Kuramsal, Olgusal | Be able to make calculations in the professional and commercial field. | 4 |
| PLO13 | Bilgi - Kuramsal, Olgusal | Performs independent learning in accounting-related fields and demonstrates that they can apply what they have learned. | 4 |
| PLO14 | Bilgi - Kuramsal, Olgusal | It can objectively evaluate and audit the performance of employees under its responsibility in the accounting environment. | 4 |
| PLO15 | Beceriler - Bilişsel, Uygulamalı | It can always identify situations that require learning by exchanging information, and thus gains the awareness of continuous learning. | 3 |
| PLO16 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Have basic and professional foreign language knowledge, use Turkish effectively in daily and professional fields. | |
| PLO17 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | He/she can use internet technologies, office, computerized accounting software with the knowledge of computer usage in accounting environment. | |
| PLO18 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | He/she is open to communication with his/her friends, superiors and the people and groups he/she serves and can work as a team. | 2 |
| PLO19 | Yetkinlikler - Öğrenme Yetkinliği | Have knowledge and awareness of occupational safety, worker health and environmental protection in accounting field. | |
| PLO20 | Yetkinlikler - Öğrenme Yetkinliği | Have knowledge and awareness of social responsibility, ethical values and social security rights in accounting field. | 2 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Recognizing accounting and auditing relations | lectures notes | Öğretim Yöntemleri: Anlatım, Tartışma, Gösteri, Örnek Olay |
| 2 | Recognizing accounting and auditing relations Distinguishing auditing standard | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 3 | Knowing the audit process | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 4 | Making internal control | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri, Örnek Olay |
| 5 | Planning an audit | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 6 | Making auditing tests and planning | lectures notes | Öğretim Yöntemleri: Anlatım, Tartışma, Gösteri |
| 7 | To determine the importance of audit. | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 8 | Mid-Term Exam | lectures notes | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Identifying the risk in the audit. | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 10 | Gathering evidence in audit | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri, Örnek Olay |
| 11 | Gathering sample in audit | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 12 | Sampling and collecting evidence in auditing | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 13 | Auditing the balance sheet statement | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 14 | Auditing the balance sheet and income statement | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 15 | Reporting audition | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 16 | Term Exams | lectures notes | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | lectures notes | Ölçme Yöntemleri: Yazılı Sınav |
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 | ||