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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS ISL 4047 ACCOUNTING AUDIT ELECTIVE 3 0 0 5

Offered By

Business Administration

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR SEÇKIN GÖNEN

Offered to

Business Administration Business Administration (Evening)

Course Objective

Explaining the stages of auditing process in detail

Learning Outcomes of the Course Unit

1   To distinguish between auditing and accounting 2   To scrutinize audit types with examples 3   To comprehend the importance of audit standards 4   To examine the stages of audit process 5   To explain the importance of ethics in auditing with examples

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Importance of Audit Concept and Historical Development 2 Audit Types 3 Importance of Ethics in Auditing 4 Introduction of Generally Accepted Auditing Standards 5 Introduction of Turkish Independent Auditing Standards 6 Planning Stage of Audit Process 7 Risk Concept in Auditing and Its Importance 8 Internal Control System 9 Importance of Evidence Concept in Auditing 10 Programming Stage of Audit Process 11 Sampling Concept in Auditing 12 Introduction of Audit Tests 13 Completion Stage of Audit Process 14 Reporting Stage of Audit Process

Recomended or Required Reading

ARIKAN, Zeynep ve ALKAN Gönül (2023), Bağımsız Denetim, Nobel Yayıncılık, SELIMOĞLU, Kardeş Seval., ÖZBIRECIKLI, Mehmet., UZAY, Şaban (2019). Bağımsız Denetim, Nobel Yayıncılık, Ankara

Planned Learning Activities and Teaching Methods

Theorethical lecturing and sample case studies

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 MTEG MIDTERM GRADE MTEG * 1 3 FIN FINAL EXAM 4 FCGR FINAL COURSE GRADE MTEG * 0.40 + FIN * 0.60 5 RST RESIT 6 FCGR FINAL COURSE GRADE (RESIT) MTEG * 0.40 + RST * 0.60

Further Notes About Assessment Methods

None

Assessment Criteria

Evaluations are made on midterm and final exam grades

Language of Instruction

Turkish

Course Policies and Rules

To be announced

Contact Details for the Lecturer(s)

Prof. Dr. Seçkin GÖNEN Dokuz Eylul University Faculty of Economics and Administrative Sciences Department of Accounting and Finance e-mail:seckin.gonen@deu.edu.tr Tel:0232 301 05 60

Office Hours

Each semester is determined according to the curriculum.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 14 3 42 Preparation for midterm exam 1 15 15 Preparation for final exam 1 20 20 Preparations before/after weekly lectures 14 3 42 Midterm 1 1 1 Final 1 1 1 TOTAL WORKLOAD (hours) 121

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 PO.7 PO.8 PO.9 PO.10 PO.11 PO.12 PO.13 PO.14 PO.15 LO.1 1 LO.2 1 LO.3 1 LO.4 1 LO.5 1