Auditing

Mode of Delivery

Face to Face

Prerequisites and Co-Requisites

None

Recommended Optional Programme Components

Financial Accounting

Course Contents

This course covers generally accepted accounting principles, the auditing standards, internal control system, kind and tecnics of auditing, auditing plans and application, reporting stages.

Weekly Schedule

1) Audit Concepts; - Audit - Types of Auditing - Auditor - Management Assertions - Audit Objectives
2) Audit Concepts; - Auditing Standards - Inspection Regulations, - Audit Process
3) Audit Process; - Audit Planning, - Conducting the audit, - Completion of the Audit,
4) Audit Process; - Relationship between Accounting and Auditing, - Corporate Management and Audit Relationship, Internal Control Structure; Components of Internal Control Structure
5) Internal Control Structure; -Internal Control and Risk Based Audit, -Internal Auditing, -Errors and Cheats,
6) Audit Evidence; - Number of Audit Evidence, - Reliability of Audit Evidence, - Types of evidence,
7) Proof of Audit; - Audit Program, - Worksheets,
8) Midterm Exam
9) Basic Audit Techniques, Auxiliary Audit Techniques
10) Using Financial Analysis Methods in Auditing
11) Using Sampling Method in Auditing
12) Loop Approach in Audit; - Reasons and Objectives of Audit, - Examination of Accounts, - Sales and Collection Cycle,
13) Loop Approach in Audit; -Purchase and Payment Cycle, -Stock and Production Cycle,
14) Loop Approach in Audit; -Staff and Wage Cycle, - Source Acquisition and Reimbursement Cycle,
15) Loop Approach in Audit; - Cash Control, - Audit Report,
16) Final Exam

Recommended or Required Reading

Planned Learning Activities and Teaching Methods

Assessment Methods and Criteria

Language of Instruction

Turkish

Work Placement(s)

Not Required