| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Auditing | MUP224 | Elective | Associate degree | 2 | Spring | 3 |
Name of Lecturer(s)
Associate Prof. Dr. Mehmet Emre ERGİN
Assistant Prof. Dr. Ali İhsan BAŞOL
Assistant Prof. Dr. Cengiz GÜNEY
Lecturer İclal GEZER
Lecturer Ümmühan MUTLU
Lecturer Ahmet YANIK
Lecturer Tuğba UZUNKAYA ŞATIR
Lecturer Dr. Nimet ÇAKIR
Learning Outcomes of the Course Unit
1) Explain the need for auditing
2) List the differences of internal audit, independent audit and public audit
3) Comment on the Generally Accepted Auditing Standards (USA-AICPA) and International Auditing Standards (IIFAC, ISA)
4) Explain the 3R (Risk evaluation, Risk reaction, Reporting) approach
5) Explain the internal controls and audit cycles that must be applied in business entities
6) Implement audit cycle approach
7) Apply audit techniques such as physical count, confirmation, observation
8) Give examples of the unqualified opinion (standard opinion) and modified opinions (qualified, adverse and disclaimer) in the audit report
Program Competencies-Learning Outcomes Relation
| Program Competencies | |||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | ||
| Learning Outcomes | |||||||||||
| 1 | No relation | No relation | No relation | High | No relation | No relation | No relation | No relation | No relation | No relation | |
| 2 | No relation | No relation | No relation | High | No relation | No relation | No relation | No relation | No relation | No relation | |
| 3 | No relation | No relation | No relation | High | No relation | No relation | No relation | No relation | No relation | No relation | |
| 4 | No relation | No relation | No relation | High | No relation | No relation | No relation | No relation | No relation | No relation | |
| 5 | No relation | No relation | No relation | High | No relation | No relation | No relation | No relation | No relation | No relation | |
| 6 | No relation | No relation | No relation | High | No relation | No relation | No relation | No relation | No relation | No relation | |
| 7 | No relation | No relation | No relation | High | No relation | No relation | No relation | No relation | No relation | No relation | |
| 8 | No relation | No relation | No relation | High | No relation | No relation | No relation | No relation | No relation | No relation | |
Mode of Delivery
Face to Face
Prerequisites and Co-Requisites
None
Recommended Optional Programme Components
Professional ethics
Course Contents
This course provides students with the knowledge of basic concepts and historical development, accounting and auditing relationship, generally accepted auditing standards, control in the proof and proof of concept acquisition techniques, study of the paper, definition, content, types, filin, audit process, control to obtain business, planning and execution, control in sampling, completion of the audit, audit report.
Recommended or Required Reading
Planned Learning Activities and Teaching Methods
Assessment Methods and Criteria
Language of Instruction
Turkish
Work Placement(s)
Not Required