Information Package
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Program of Accounting and Tax Application

MVE160

AUDITING

Course Code
MVE160
Semester
-
Theory+Practice
3 + 0
ECTS
4
Course TypeElective Course
Course LevelAssociate Degree
Year of Study-
Semester-
ECTS4
Name of Lecturer(s) -
Learning Outcomes

At the end of this course, the students;

  1. Audit organizations based on predetermined standards.
  2. Evaluate organizations' financials in terms of coherence and validity.
  3. Write audit reports for related parties both inside and outside of the organizations.
  4. Know the analytical procedures for evidence collection regarding fraud.
  5. Know the recent developments auditing.
Mode of DeliveryFace to face
PrerequisitesNo
Recommended Optional Programme ComponentsSBM101 Accounting I, SBM102 Accounting II
Course DescriptionThe purpose of this course is to provide students basic audit concepts such as generally accepted audit standards, audit process, audit evidence, audit planning and analytical procedures, the importance of internal control, fraud auditing by presenting practical knowledge.
Course Contents
WEEK TOPICS
1st Week Introduction to Auditing and The CPA Profession
2nd Week Audit Reports
3rd Week Professional Ethics and Legal Liability
4th Week Audit Responsibilities and Objectives
5th Week Audit Evidence
6th Week Audit Planning and Analytical Procedures
7th Week Materiality and Risk
8th Week Midterm exam
9th Week Audits of Internal Control and Control Risk
10th Week Fraud Auditing
11th Week The Impact of Information Technology on the Audit Process
12th Week Overall Audit Plan and Audit Program
13th Week Completing the Audit
14th Week Operational Auditing
Recommended or Required Reading- Auditing and Assurance Services (Elder, R.J.; Beasley, M.S.; Arens, A.A.)
- Auditing Cases (Beasley, M.S.; Buckless, F.A. ; Glover, M.S.; Prawitt, F.D.)
- Muhasebe Denetimi ( Selimoğlu, S.K.; Özbirecikli, M., Kurt, G., Uzay, Ş., Alagöz, A., Yanık, S.)
- Muhasebe Denetimi ( Güçlü, F.)
Planned Learning Activities and Teaching Methods
  • Lecture
Assessment Methods and Criteria
Quantity Percentage (%)
Mid-term 1 25
Project 1 25
Other 1 10
Total(%) 60
Contribution of In-term Studies to Overall Grade(%) 60
Contribution of Final Examination to Overall Grade(%) 40
Total(%) 100
Language of InstructionTurkish
Work Placement(s)No

Programme Qualifications / Learning Outcomes

LO1 LO2 LO3 LO4 LO5
K1
K2
K3
K4
K5
K6
K7
K8
K9
K10