Course Description
Course | Code | Semester | T+P (Hour) | Credit | ECTS |
---|---|---|---|---|---|
AUDIT ACCOUNTING | MVU2233370 | Spring Semester | 3+0 | 3 | 4 |
Course Program |
Prerequisites Courses | |
Recommended Elective Courses |
Language of Course | Turkish |
Course Level | Short Cycle (Associate's Degree) |
Course Type | Required |
Course Coordinator | Lect. Nuri GÜLTEKİN |
Name of Lecturer(s) | Lect. Azem ÖNDER |
Assistant(s) | |
Aim | Investigating the accuracy of the financial statements and periodic records of the entities, identifying and correcting possible errors, fraud and deficiencies that may impair the reliability of accounting transactions. |
Course Content | This course contains; AUDIT CONCEPT AND HISTORICAL DEVELOPMENT,AUDIT AND AUDITORS,GENERAL ACCEPTANCE AUDITING STANDARDS,WORKING AREA STANDARDS,PREPARATION OF AUDIT REPORT,PLANNING THE AUDIT PROCESS,EVALUATION OF THE FINDINGS AND REPORTING,MIDTERM EXAM,FINANCIAL STATEMENTS OF FINANCIAL STATEMENTS,KEY FEATURES OF BUSINESS ENTERPRISE,ACCOUNTING REGISTRATION AND HUMANITIES,EVIDENCE AND EVIDENCE COLLECTION TECHNIQUES,INSTITUTIONS RELATED TO ACCOUNTING AND AUDITING STANDARDS,PRECIOUS DOCUMENTS AND DOCUMENTS REQUIRED TO BE INSPECTED DURING THE AUDIT. |
Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
1. Will be able to define accounting audit, its types, the nature of the auditor and establish the relationship between accounting and auditing. | 13, 9 | A |
2. Will be able to define auditing standards and understand the importance of standards in accounting. | 13, 9 | A |
3. Will be able to explain generally accepted auditing standards. | 13, 9 | A |
4. Explain the internal control system and internal control elements. | 13, 9 | A |
5. Will be able to audit the assets, resources, income and expense accounts of the business. | 13, 9 | A |
Teaching Methods: | 13: Case Study Method, 9: Lecture Method |
Assessment Methods: | A: Traditional Written Exam |
Course Outline
Order | Subjects | Preliminary Work |
---|---|---|
1 | AUDIT CONCEPT AND HISTORICAL DEVELOPMENT | |
2 | AUDIT AND AUDITORS | |
3 | GENERAL ACCEPTANCE AUDITING STANDARDS | |
4 | WORKING AREA STANDARDS | |
5 | PREPARATION OF AUDIT REPORT | |
6 | PLANNING THE AUDIT PROCESS | |
7 | EVALUATION OF THE FINDINGS AND REPORTING | |
8 | MIDTERM EXAM | |
9 | FINANCIAL STATEMENTS OF FINANCIAL STATEMENTS | |
10 | KEY FEATURES OF BUSINESS ENTERPRISE | |
11 | ACCOUNTING REGISTRATION AND HUMANITIES | |
12 | EVIDENCE AND EVIDENCE COLLECTION TECHNIQUES | |
13 | INSTITUTIONS RELATED TO ACCOUNTING AND AUDITING STANDARDS | |
14 | PRECIOUS DOCUMENTS AND DOCUMENTS REQUIRED TO BE INSPECTED DURING THE AUDIT |
Resources |
Accounting Audit, Nejat Bozkurt, Alfa Publications |
Course Contribution to Program Qualifications
Course Contribution to Program Qualifications | |||||||
No | Program Qualification | Contribution Level | |||||
1 | 2 | 3 | 4 | 5 | |||
1 | Having adequate infrastructure in the fields of accounting, law, basic management, management and field; To gain theoretical and practical knowledge in these areas. | X | |||||
2 | Gains knowledge about occupational health and safety, environmental awareness and quality processes. | ||||||
3 | To be able to interpret and evaluate data, to identify and analyze data using the basic knowledge and skills acquired in the field, and to be able to develop evidence-based solutions. | X | |||||
4 | To be able to design, plan and carry out projects using professional environments and tools related to the field. | X | |||||
5 | Follows current developments and applications for his/her profession and uses them effectively. | ||||||
6 | Awareness of the necessity of life-long learning; To follow the developments in science and technology and to gain the consciousness of renewing itself continuously. | X | |||||
7 | To gain the application skills by examining the processes related to the field of public and private sector organizations on site. | X | |||||
8 | To be able to identify and effectively use the modern techniques, tools and information technologies required for applications related to the field. | ||||||
9 | Having a level of foreign language knowledge that can follow the innovations in the field of judge and field to effective communication techniques. | X | |||||
10 | To be able to present his/her thoughts effectively through written and oral communication at the level of knowledge and skills and express them clearly. | ||||||
11 | To be able to produce solutions, to take responsibilities in teams or to be able to do individual work in case of encountering unforeseen situations in field related applications. | X | |||||
12 | To have a command of professional principles and legal legislation in performing accounting and tax services and to explain auditing and accounting standards. | ||||||
13 | Organize and analyze financial statements. | ||||||
14 | Relate accounting and tax information with disciplines such as economics, sociology and law. | ||||||
15 | Explains the procedures and principles regarding commercial information, documents, books and notifications and their applications in electronic media. |
Assessment Methods
Contribution Level | Absolute Evaluation | |
Rate of Midterm Exam to Success | 40 | |
Rate of Final Exam to Success | 60 | |
Total | 100 |
ECTS / Workload Table | ||||||
Activities | Number of | Duration(Hour) | Total Workload(Hour) | |||
Course Hours | 14 | 3 | 42 | |||
Guided Problem Solving | 3 | 12 | 36 | |||
Resolution of Homework Problems and Submission as a Report | 0 | 0 | 0 | |||
Term Project | 0 | 0 | 0 | |||
Presentation of Project / Seminar | 0 | 0 | 0 | |||
Quiz | 2 | 6 | 12 | |||
Midterm Exam | 1 | 10 | 10 | |||
General Exam | 1 | 12 | 12 | |||
Performance Task, Maintenance Plan | 0 | 0 | 0 | |||
Total Workload(Hour) | 112 | |||||
Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30*=(112/30) | 4 | |||||
ECTS of the course: 30 hours of work is counted as 1 ECTS credit. |
Detail Informations of the Course
Course Description
Course | Code | Semester | T+P (Hour) | Credit | ECTS |
---|---|---|---|---|---|
AUDIT ACCOUNTING | MVU2233370 | Spring Semester | 3+0 | 3 | 4 |
Course Program |
Prerequisites Courses | |
Recommended Elective Courses |
Language of Course | Turkish |
Course Level | Short Cycle (Associate's Degree) |
Course Type | Required |
Course Coordinator | Lect. Nuri GÜLTEKİN |
Name of Lecturer(s) | Lect. Azem ÖNDER |
Assistant(s) | |
Aim | Investigating the accuracy of the financial statements and periodic records of the entities, identifying and correcting possible errors, fraud and deficiencies that may impair the reliability of accounting transactions. |
Course Content | This course contains; AUDIT CONCEPT AND HISTORICAL DEVELOPMENT,AUDIT AND AUDITORS,GENERAL ACCEPTANCE AUDITING STANDARDS,WORKING AREA STANDARDS,PREPARATION OF AUDIT REPORT,PLANNING THE AUDIT PROCESS,EVALUATION OF THE FINDINGS AND REPORTING,MIDTERM EXAM,FINANCIAL STATEMENTS OF FINANCIAL STATEMENTS,KEY FEATURES OF BUSINESS ENTERPRISE,ACCOUNTING REGISTRATION AND HUMANITIES,EVIDENCE AND EVIDENCE COLLECTION TECHNIQUES,INSTITUTIONS RELATED TO ACCOUNTING AND AUDITING STANDARDS,PRECIOUS DOCUMENTS AND DOCUMENTS REQUIRED TO BE INSPECTED DURING THE AUDIT. |
Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
1. Will be able to define accounting audit, its types, the nature of the auditor and establish the relationship between accounting and auditing. | 13, 9 | A |
2. Will be able to define auditing standards and understand the importance of standards in accounting. | 13, 9 | A |
3. Will be able to explain generally accepted auditing standards. | 13, 9 | A |
4. Explain the internal control system and internal control elements. | 13, 9 | A |
5. Will be able to audit the assets, resources, income and expense accounts of the business. | 13, 9 | A |
Teaching Methods: | 13: Case Study Method, 9: Lecture Method |
Assessment Methods: | A: Traditional Written Exam |
Course Outline
Order | Subjects | Preliminary Work |
---|---|---|
1 | AUDIT CONCEPT AND HISTORICAL DEVELOPMENT | |
2 | AUDIT AND AUDITORS | |
3 | GENERAL ACCEPTANCE AUDITING STANDARDS | |
4 | WORKING AREA STANDARDS | |
5 | PREPARATION OF AUDIT REPORT | |
6 | PLANNING THE AUDIT PROCESS | |
7 | EVALUATION OF THE FINDINGS AND REPORTING | |
8 | MIDTERM EXAM | |
9 | FINANCIAL STATEMENTS OF FINANCIAL STATEMENTS | |
10 | KEY FEATURES OF BUSINESS ENTERPRISE | |
11 | ACCOUNTING REGISTRATION AND HUMANITIES | |
12 | EVIDENCE AND EVIDENCE COLLECTION TECHNIQUES | |
13 | INSTITUTIONS RELATED TO ACCOUNTING AND AUDITING STANDARDS | |
14 | PRECIOUS DOCUMENTS AND DOCUMENTS REQUIRED TO BE INSPECTED DURING THE AUDIT |
Resources |
Accounting Audit, Nejat Bozkurt, Alfa Publications |
Course Contribution to Program Qualifications
Course Contribution to Program Qualifications | |||||||
No | Program Qualification | Contribution Level | |||||
1 | 2 | 3 | 4 | 5 | |||
1 | Having adequate infrastructure in the fields of accounting, law, basic management, management and field; To gain theoretical and practical knowledge in these areas. | X | |||||
2 | Gains knowledge about occupational health and safety, environmental awareness and quality processes. | ||||||
3 | To be able to interpret and evaluate data, to identify and analyze data using the basic knowledge and skills acquired in the field, and to be able to develop evidence-based solutions. | X | |||||
4 | To be able to design, plan and carry out projects using professional environments and tools related to the field. | X | |||||
5 | Follows current developments and applications for his/her profession and uses them effectively. | ||||||
6 | Awareness of the necessity of life-long learning; To follow the developments in science and technology and to gain the consciousness of renewing itself continuously. | X | |||||
7 | To gain the application skills by examining the processes related to the field of public and private sector organizations on site. | X | |||||
8 | To be able to identify and effectively use the modern techniques, tools and information technologies required for applications related to the field. | ||||||
9 | Having a level of foreign language knowledge that can follow the innovations in the field of judge and field to effective communication techniques. | X | |||||
10 | To be able to present his/her thoughts effectively through written and oral communication at the level of knowledge and skills and express them clearly. | ||||||
11 | To be able to produce solutions, to take responsibilities in teams or to be able to do individual work in case of encountering unforeseen situations in field related applications. | X | |||||
12 | To have a command of professional principles and legal legislation in performing accounting and tax services and to explain auditing and accounting standards. | ||||||
13 | Organize and analyze financial statements. | ||||||
14 | Relate accounting and tax information with disciplines such as economics, sociology and law. | ||||||
15 | Explains the procedures and principles regarding commercial information, documents, books and notifications and their applications in electronic media. |
Assessment Methods
Contribution Level | Absolute Evaluation | |
Rate of Midterm Exam to Success | 40 | |
Rate of Final Exam to Success | 60 | |
Total | 100 |