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Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
---|---|---|---|---|---|---|
Auditing | MUP222 | Elective | Associate degree | 2 | Spring | 3 |
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
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 | |||||||||||
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 |
Face to Face
None
Professional ethics
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.
1) Lecture
2) Question-Answer
3) Discussion
4) Group Study
5) Lab / Workshop
Contribution of Midterm Examination to Course Grade |
30% |
---|---|
Contribution of Final Examination to Course Grade |
70% |
Total |
100% |
Turkish
Not Required