- Course Code
- MUH441
- Semester
- Seventh Term (Fall)
- Theory+Practice
- 3 + 0
- ECTS
- 5
| Course Type | Compulsory Course |
|---|
| Course Level | Bachelor's Degree |
|---|
| Year of Study | 4 |
|---|
| Semester | Seventh Term (Fall) |
|---|
| ECTS | 5 |
|---|
| Name of Lecturer(s) |
|
| Learning Outcomes |
At the end of this course, the students;
- Define accounting audit, types, nature of the auditor and establish the relationship between accounting and auditing.
- Define auditing standards and discuss the importance of these standards on accounting.
- Know and can explain generally accepted auditing standards.
- Define the audit process and know how to apply this process.
- Know the internal control system and can explain the elements of internal control.
- Establish the relationship between internal control system and independent audit.
- Know how to prepare the audit report.
- Know the processes of auditing the assets, resources, income and expense accounts of the enterprise.
- Have basic knowledge about legal legislation such as Commercial Code, Capital Market Legislation, Professional Legislation, which are closely related to accounting auditing.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
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| Recommended Optional Programme Components | None |
|---|
| Course Description | This course covers the importance and types of accounting audit, auditing standards and process, audit engagements, audit planning, internal control system and asset and liability audit. It also covers the preparation of the audit report. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
Definition of auditing |
|
2nd Week |
The relationship between accounting and auditing. |
|
3rd Week |
Categories of auditing |
|
4th Week |
Categories of auditing |
|
5th Week |
Generally Accepted Auditing Standards |
|
6th Week |
Internal Control System |
|
7th Week |
Midterm exams |
|
8th Week |
Auditing Process |
|
9th Week |
Auditor's Report |
|
10th Week |
Auditor's Report |
|
11th Week |
Audit of asset accounts |
|
12th Week |
Audit of liability accounts |
|
13th Week |
Audit of income and expense accounts |
|
14th Week |
Review |
|
| Recommended or Required Reading | Auditing and Assurance Services, Robertson J.C., Timothy J.
Denetim, Güredin E.
|
|---|
| Planned Learning Activities and Teaching Methods |
- Lecture
- Discussion
- Questions/Answers
- Presentation
|
|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
30 |
| Assignment |
1 |
10 |
| Quiz |
1 |
10 |
| Total(%) |
|
50 |
| Contribution of In-term Studies to Overall Grade(%) |
|
50 |
| Contribution of Final Examination to Overall Grade(%) |
|
50 |
| Total(%) |
|
100 |
|
| ECTS Allocated Based on Student Workload |
| Activities |
Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Midterm exam |
1 |
3 |
3 |
| Preparation for Quiz |
1 |
6 |
6 |
| Individual or group work |
14 |
3 |
42 |
| Preparation for Final exam |
1 |
30 |
30 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
1 |
20 |
20 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
3 |
3 |
| Homework |
1 |
5 |
5 |
| Total Work Load | 151 |
| Total Work Load / 30 (h) | 5.03 |
| ECTS Credit of the Course | 5 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
Programme Qualifications / Learning Outcomes
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LO1 |
LO2 |
LO3 |
LO4 |
LO5 |
LO6 |
LO7 |
LO8 |
LO9 |
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| K2 |
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| K3 |
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| K4 |
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| K5 |
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| K6 |
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| K7 |
X |
X |
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X |
