COURSE UNIT TITLE

: AUDITING

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
ELECTIVE

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   Ability to explain the purpose of independent audit, the importance of ethics in audit and companies subject to independent audit
2   Ability to define audit risk and risk assessment
3   Understanding the audit process and internal control system
4   Ability to understand audit evidence and working papers
5   Ability to understand audit opinions and audit reports

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 The concept of independent audit and the relationship between accounting and auditing relationship
2 Being subject to independent audit and International Audit Standards
3 The importance of ethics and ethical standards in independent audit
4 Ethical rules and audit scandals (Enron, Toshiba, Parmalat et al.)
5 Internal control system and risk assessment.
6 Audit planning
7 Audit contracts
8 Mid-Term Exam
9 Creating a sample and collecting evidence in the audit
10 The importance of working papers in audit and preparing sample working papers
11 Types of opinions in audit
12 Audit of balance sheet and income statement
13 Key audit matters
14 Audit reports
15 Audit reports

Recomended or Required Reading

Textbook(s): Bağımsız Denetim (Editörler: Zeynep Arıkan-Gönül Alkan) Detay Yayıncılık, 2023.
Supplementary Book: Muhasebe Denetimi, Nejat Bozkurt, 2018
References: Türkiye Bağımsız Denetim 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 RO Rapor/Ödev
3 FN Final
4 FCG FINAL COURSE GRADE VZ*0.20 + RO*0.20 + FN* 0.60
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) VZ*0.20 + RO*0.20 + BUT* 0.60


Further Notes About Assessment Methods

None

Assessment Criteria

Learning outcomes will be assessed by mid-term exam, assignment report and final exam.

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)

gonul.ipek@deu.edu.tr

Office Hours

Monday 16:00 - 17:00
Wednesday 17:00 - 18:00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 1 14
Preparation for midterm exam 1 7 7
Preparation for final exam 1 8 8
Preparing assignments 1 10 10
Final 1 1 1
Midterm 1 1 1
Project Assignment 1 1 1
TOTAL WORKLOAD (hours) 84

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14PO.15PO.16PO.17PO.18PO.19PO.20
LO.1111
LO.2111
LO.311
LO.4111
LO.5111

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

Copyright 2015 DEÜ. BİD

HOME / ABOUT US / DEGREE PROGRAMMES / GENERAL INFORMATION FOR STUDENTS / INTERNATIONAL RELATIONS