ECON. AND ADM. SCIENCE
BUSINESS
Course Name   Activity Auditing
Semester Course Code Theoretical / Practice time ECTS
7 0603794 3 / 0 5
Course Degree Bachelor's degree
Course Language Turkish
Format of Delivery: Face to Face
Course Coordinator Assoc. Prof. Dr. Muhammet BEZİRCİ
Coordinator e-mail mbezirci selcuk.edu.tr
Instructors
Asistant Instructors
Course Objectives 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.
Basic Sciences Engineering Scinces Social Sciences Educational Sciences Artistic sciences Medical Science Agricultural sciences
20 0 80 0 0 0 0
Course Learning Methods and Techniquies
Week Course Content Resource
1 Types of Auditing &Auditors
2 Generally Accepted Auditing Standarts
3 Materialty, Audit Risks and Evidence Concepts
4 Documentation
5 Planning the Audit
6 Internal Control
7 Compliance Tests and Substantive Tests
8 Mid-terms
9 Case Study
10 The Effect Of Computer Processing on the Audit Function I
11 The Effect Of Computer Processing on the Audit Function II
12 Sampling in Audit
13 Auditing the Accounting Applications
14 Case study
15 Completing the Audit and Reporting
Assesment Criteria   Mid-term exam Final exam
  Quantity Percentage Quantity Percentage  
Term Studies : - - - -
Attendance / Participation : - - - -
Practical Exam : - - - -
Special Course Exam : - - - -
Quiz : - - - -
Homework : - - - -
Presentations and Seminars : - - - -
Projects : - - - -
Workshop / Laboratory Applications : - - - -
Case studies : - - - -
Field Studies : - - - -
Clinical Studies : - - - -
Other Studies : - - - -
Mid-term exam   1 40 - -
Final exam   - - 1 60
ECTS WORK LOAD TABLE   Number Duration
Course Duration : 15 3
Classroom Work Time : 15 3
Presentations and Seminars : - -
Course Internship : - -
Workshop / Laboratory Applications : - -
Field Studies : - -
Case studies : - -
Projects : 2 2
Homework : 3 2
Quiz : - -
Mid-term exam : 1 25
Final Exam : 1 30
ECTS 5
No COURSE LEARNING OUTCOMES CONTRIBUTION
D.Ö.Ç. 1 The students will be able to realize auditing profession in Turkey
D.Ö.Ç. 2 The students will be able to understand the application area of IT ( Information Technology) in auditing
D.Ö.Ç. 3 The students will be able to understand the importance of materiality, fairness and reliability concepts for the audits
D.Ö.Ç. 4 The students will be able to understand the details and preparation process of audit reports
D.Ö.Ç. 5 The students will be able to understand auditing process with its theory and application
* 1: Zayıf - 2: Orta - 3: İyi - 4: Çok İyi
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