ECON. AND ADM. SCIENCE
BUSINESS
Course Name   Auditing
Semester Course Code Theoretical / Practice time ECTS
8 0603844 3 / 0 4
Course Degree Bachelor's degree
Course Language Turkish
Format of Delivery: Face to Face
Course Coordinator Prof. Dr. MUHAMMET BEZİRCİ
Coordinator e-mail mbezirci selcuk.edu.tr
Instructors
Asistant Instructors
Course Objectives The aim of this course is to help students to learn the basic concepts of auditing and understand the auditing appications.
Basic Sciences Engineering Scinces Social Sciences Educational Sciences Artistic sciences Medical Science Agricultural sciences
0 0 100 0 0 0 0
Course Learning Methods and Techniquies
face to face
Week Course Content Resource
1 Concepts of audit and auditor, accounting audit and the history of audit job, types of accounting audit, types of auditors
2 Needs for independent audit of financial statements, the steps of audit, auditing standarts
3 Main components and the meaning of internal control system
4 Evaluation of internal control system and the errors with accounting information
5 Definition of audit evidences, types of evidences, techniques of audit
6 Quality of audit evidences, determining the number of samples, audit procedures,
7 The basis and the advantages of statistical sampling technique, techniques of sampling
8 Mid-terms
9 Statistical sampling methods, general evaluation of sampling techniques
10 Audit programs, sample audit program
11 Definition, types and benefits of working papers
12 Preparation, filing, ownership and secrecy of working papers
13 Reporting standarts, disclosion opinion and preparation of audit reports
14 Special reports, internal control reports, principles of writing short and long type reports
15 Evaluation
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 2
Presentations and Seminars : - -
Course Internship : - -
Workshop / Laboratory Applications : - -
Field Studies : - -
Case studies : - -
Projects : - -
Homework : - -
Quiz : - -
Mid-term exam : 1 15
Final Exam : 1 20
ECTS 3
No COURSE LEARNING OUTCOMES CONTRIBUTION
D.Ö.Ç. 1 Define the basic concepts of Auditing and Comprehend the standards of Auditing, fully.
D.Ö.Ç. 2 Indicate the relationship between the types of Auditing by distinguishing those types.
D.Ö.Ç. 3 Define auditing evidences, evidence providing techniques and evidence kinds.
D.Ö.Ç. 4 Conduct auditing of the accounts of Asset, Root and Result accounts in a formal way.
D.Ö.Ç. 5 Present a general assessment about the Auditing Application.
D.Ö.Ç. 6 Become an expert about writing short and long Auditing report, comprehend the fair judgment criteria and carry out the fair judgment criteria.
* 1: Zayıf - 2: Orta - 3: İyi - 4: Çok İyi
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