Ders Planı

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CLASS 2

CLASS 4

Lesson plan / ACCOUNTING AUDITING

Lesson Information

Course Credit	3.0
Course ECTS Credit	6.0
Teaching Language of Instruction	Türkçe
Level of Course	Bachelor's Degree, TYYÇ: Level 6, EQF-LLL: Level 6, QF-EHEA: First Cycle
Type of Course	Compulsory
Mode of Delivery	Face-to-face
Does the course require compulsory or optional work experience?	Z
Course Coordinator
Instructor (s)
Course Assistant

Purpose and Content

The aim of the course	This class will cover auditing from both a theoretical and a practical perspective. Topics include generally accepted auditing standards, the changing role of the independent auditor in society, professional conduct and ethics, the auditor's reporting responsibilities, risk assessment, internal control, fraud, evidential matter and the global economy.
Course Content	Corporate governance, accounting controls and financial reporting process will be discussed conceptually. Independent auditor's duties and responsibilities, the audit process stages, the preparation of the audit reports.

Learning Outcomes

Assess the basic concepts of Accounting and Finance
Solve all the problems that can be encountered by businesses in the field of finance
Examine the financial events in the context of national and international business
Operate under the conditions of world financial markets
Interact with the disciplines with which the fields of accounting and finance are related
Practice reporting and interpretation in their field
Paraphrase information on the field to workers and teammates.
Interpellation their knowledge when taking decisons, practice reporting and behaivours.
Practice analytical thinking.
Use modern methods and technologies of business.
Analyze quantitative data about financial issues.
Analyze the financial markets of the world.
Practice independent research requiring expertise in the field.
Take responsibility in accordance with project objectives as project manager or participant.
Define the objectives of Organizations / Agencies
Practice transactions in world financial markets
Apply the planning, organizing, executing, coordinating, financing and controlling functions of businesses
Analyze a business financially on an organizational basis
Evaluate critically the acquired knowledge and skills
Appraise the need for the continuity of learning.
State their thoughts and suggestions on financial issues to whom it may concern verbally and in writing
Practice communication effectively with stakeholders in the professional field.
Utilize the computer software and information/communication technologies at least at the advanced level required by the field under the European Computer User License.
Use a foreign language at least at the level of B1 according to the European Language Portfolio.
Recognize the individual and social rules of law, morality and ethics concerning Management and Economics
Outline the information in the fields of accounting and finance at the level of expertise.
Practice the relationships of Organization / Agency with stakeholders effectively.
Discover innovations in the field of finance.
Practice critical thinking concerning the Organization / institution.
Recognize the consciousness required with respect to the subjects of the universality of social rights, social justice, quality and cultural values, environmental protection, occupational health and safety issues.

Weekly Course Subjects

1	Introduction, the control definition, types, function
2	Auditing standards, general standards, field work standards and reporting standards
3	Objective of Audit and Ethics
4	Stages of Audit Process, customer choice, the acceptance of work, planning done
5	Audit Planning
6	Internal Control System review
7	Audit evidence, procedures and work papers
8	Analytical Review
9	Midterm exam
10	Statistical Sampling
11	Auditing of Accounting Cylcles
12	Auditing of Accounting Cylcles
13	Audit Report
14	Case Studies

Resources

1- Prof.Dr.Ersin Güredin, Denetim, Beta Yayın, 2008.

2- Prof. Dr. Nejat Bozkurt, Muhasebe Denetimi, Alfa Yayınevi, 2006.

CLASS 1

CLASS 2

CLASS 3

CLASS 4

Lesson Information

Purpose and Content

Learning Outcomes

Weekly Course Subjects

Resources

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