To make it available for students to comprehend the basic issues of independent auditing and to give sufficient knowledge regarding auditing standards, auditing process, auditing techniques, reporting, financial and compliance auditing
Prerequisite(s)
none
Corequisite(s)
none
Special Requisite(s)
none
Instructor(s)
Y. Assoc. Prof.Levent POLAT
Course Assistant(s)
none
Schedule
wednesday, 12.00-13.45, İncirli Campus
Office Hour(s)
all days except lecture hours at A4 03/05 room
Teaching Methods and Techniques
-Oral presentation, problem solving, discussion
Principle Sources
-GÜREDİN,Ersin, "DENETİM Ve Güvence Hizmetleri", Arıkan Yayınevi, 11.Bası, İstanbul, 2007.
Other Sources
-
Course Schedules
Week
Contents
Learning Methods
1. Week
Definition and types of auditing
Oral presentation, problem solving, discussion
2. Week
Generally Accepted Auditing Standards
Oral presentation, problem solving, discussion
3. Week
Targets of auditing
Oral presentation, problem solving, discussion
4. Week
Auditing process
Oral presentation, problem solving, discussion
5. Week
Auditing process
Oral presentation, problem solving, discussion
6. Week
Auditing techniques and methods
Oral presentation, problem solving, discussion
7. Week
Auditing techniques and methods
Oral presentation, problem solving, discussion
8. Week
Reporting
Oral presentation, problem solving, discussion
9. Week
Reporting
Oral presentation, problem solving, discussion
10. Week
Auditing risk and importance
Oral presentation, problem solving, discussion
11. Week
Error, deception and unlawfulness
Oral presentation, problem solving, discussion
12. Week
Auditing of accounts
Oral presentation, problem solving, discussion
13. Week
Auditing of accounts
Oral presentation, problem solving, discussion
14. Week
Auditing of accounts
Oral presentation, problem solving, discussion
15. Week
Final exams
exam
16. Week
Final exams
exam
17. Week
Final exams
exam
Assessments
Evaluation tools
Quantity
Weight(%)
Midterm(s)
1
40
Final Exam
1
60
Program Outcomes
PO-1
To have basic theoretical knowledge and skills in the field of accounting and tax.
PO-2
To train accounting staff who are capable of analytical thinking, problem-solving and entrepreneurial
PO-3
To know at least one camputer programmes well about of accounting.
PO-4
To do work of their related field by using computer. Store information and using stored information.
PO-5
To follow-up the legislation and basic legal information in the field of profession.
PO-6
To identify accounting data that are required in business and save them.
PO-7
To keep accounting records that are necessary to analyze financial transactions.
PO-8
To understand and apply issues that are include general accounting, period-end accounting procedures, cost accounting, enterprise accounting and accounting control.
PO-9
Responsible for tax and the tax obligations and understand the knowledge of Turkish Tax System.
PO-10
To understand and interpret the problems of the profession and express their ideas clearly in writing or velbal statements.
PO-11
To be capable of application the theoretical knowledge on a real business environment.
PO-12
To understand the importance of job security and ethical responsibilities.
PO-13
Being aware of the importance to keep track of the legislation about the profession.
PO-14
To train personels who they are collaborative participatory, contemporary, innovative and have the characteristics of lifelong learning.
PO-15
To have knowledge about professional English in Accounting and Taxation Practices.
Learning Outcomes
LO-1
(LO-1): To perceive the importance and necessity of auditing
LO-2
(LO-2) : To perceive the importance and necessity of precise and inside information in decision making
LO-3
(LO-3): To possess the knowledge of generally accepted auditing standards and to be able to implement them
LO-4
(LO-4): To manage and implement auditing methods and techniques
LO-5
(LO-5): To determine auditing risk and importance relationship
LO-6
(LO-6) : To be able to make financial and compliance audits of accounts
LO-7
(LO-7): To have a point of view about audited financial tables
