COURSE UNIT TITLE

: AUDITING

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MVU 4204 AUDITING COMPULSORY 3 0 0 3

Offered By

ACCOUNTING AND TAX APPLICATIONS

Level of Course Unit

Short Cycle Programmes (Associate's Degree)

Course Coordinator

PROFESSOR DOCTOR GÖNÜL ALKAN

Offered to

ACCOUNTING AND TAX APPLICATIONS
ACCOUNTING AND TAX APPLICATIONS (Evening)

Course Objective

The aim of this course is to teach independent audit process of companies.

Learning Outcomes of the Course Unit

1   Being able to classify auditing standards.
2   Being able to define steps of audit process.
3   Being able to understand audit process of financial statements.
4   Being able to prepare auditor's statements.
5   Being able to relate audit process with financial reporting standards.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Relationship between auditing and accounting
2 Auditing standards
3 Auditing standards
4 Internal auditing
5 Internal auditing
6 Audit planning and audit testing
7 Mid-Term Exam
8 Mid-Term Exam
9 Audit sampling and gathering audit evidence
10 Audit sampling and gathering audit evidence
11 Auditing balance sheet and income statement
12 Auditing balance sheet and income statement
13 Preparing audit reports
14 Preparing audit reports

Recomended or Required Reading

Textbook(s): Muhasebe Denetimi, Şefika Demirkan
References: Türkiye Finansal Raporlama Standartları
Materials: Lecture notes, Presentations

Planned Learning Activities and Teaching Methods

1. Lecturing
2. Question-answer
3. Group study
4. Research and individual learning

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 FN Final
3 FCG FINAL COURSE GRADE VZ*0.40 + FN* 0.60
4 RST RESIT
5 FCGR FINAL COURSE GRADE (RESIT) VZ*0.40 + BUT* 0.60


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

Learning outcomes will be assessed by mid-term and final exams.

Language of Instruction

Turkish

Course Policies and Rules

It is mandatory to attend 70% of the course. For other policies and rules please refer to related regulations of Dokuz Eylül University and The Council of Higher Education.

Contact Details for the Lecturer(s)

sefika.demirkan@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 3 36
Preparations before/after weekly lectures 12 2 24
Preparation for midterm exam 1 5 5
Preparation for final exam 1 8 8
Final 1 1 1
Midterm 1 1 1
TOTAL WORKLOAD (hours) 75

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14PO.15
LO.111
LO.2111
LO.311
LO.4111
LO.511