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| VMAL2010 | AUDITING | 2+1+0 | ECTS:5 | | Year / Semester | Spring Semester | | Level of Course | Short Cycle | | Status | Compulsory | | Department | | | Prerequisites and co-requisites | None | | Mode of Delivery | Face to face | | Contact Hours | 14 weeks - 2 hours of lectures and 1 hour of practicals per week | | Lecturer | -- | | Co-Lecturer | none | | Language of instruction | Turkish | | Professional practise ( internship ) | 40 Day professional practise | | | | The aim of the course: | | The aim of this course is to lead students about how financial and documentary audit in enterprises are performed |
| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | LO - 1 : | can knowledge about basic concepts of accounting audit | 1,2,3,4,5 | 1 | | LO - 2 : | can learn about types of audits performed in enterprises and about individuals perforing those audits | 1,2,3,4,5 | 1 | | LO - 3 : | can have view about the process related with auditing enterprises | 1,2,3,4,5 | 1 | | LO - 4 : | can learn about documents used throughout audits in enterprises and documents issued following the audit | 1,2,3,4,5 | 1 | | CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), LO : Learning Outcome | | |
| Basic concepts on audit, Audit standards, Independent Audit, Concept of Auditor, Audit Planning, Audit Programs, Internal Control System, Audit Evidences, Audit Techniques, Sampling, Working Sheets, examination of accounts within scope of audit |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Basic consepts about accounting audit, a. Audit b. concept of auditor and types of auditors | | | Week 2 | Basic consepts about accounting audit (continued) c. Independent audit of financial statements, relation between accounting and audit, errors in accounting records, audit standards | | | Week 3 | Commissioning auditor, conditions for public accountant, independent accountant and financial advisor and certified public accountant, working fields, authorizations of certified public accountant, characteristics of audits performed by certified public accountant, attestation procedure, fields and documents to be attested, information included in attestation report issued by certified public accountant | | | Week 4 | Tax audit (financial audit), types of the audit, definition of tax examination, types of tax examination, individuals authorized to perform tax examination, companies/individuals subject to the examination, starting time and location of the examination | | | Week 5 | Planning audit, process of auditing, collecting information abou the enterprise to be audited, dividing audit procedures into divisions, determining auditing risk, determining significance level of audit, determining aims, arranging audit program, determining audit time and duration and finalizing audit plan | | | Week 6 | Obtaining information about structure of internal control and valuing structure of internal control | | | Week 7 | Repetition before intermediate examination | | | Week 8 | General repetation | | | Week 9 | mid-term exam | | | Week 10 | Audit evidences, types of evidences, audit techniques, definition of working papers and their benefits, types of documents, sampling in audit studies, types of audits, voluntary sampling, statistical sampling, superiorities of statistical sampling | | | Week 11 | Statistical sample selection techniques used in accounting audit, sampling methods by qualifications, estimation sampling by qualities, monetary unit sampling | | | Week 12 | Examination of accounts - A. Examination of Financial documents and records a. Examination of sale processes, b. Examination of payment processes c. Examination of purchase processes d. Examination of fixed assets purchased e. Examination of pricing processes | | | Week 13 | Examination of current accounts - a. Examination of cash account b. Examination of bank acocunt c. Examining account of shares and bonds d. Examining account of receivables from customers e. Examining account of receivable bills f. Examining acocunt of inventories | | | Week 14 | Examining account of expenses deferred to next period, examination of fixed assets, examining account of liabilities, examining account of income statement | | | Week 15 | Audit reports | | | Week 16 | End-of-term exam | | | |
| 1 | USUL, H. (2015), TMS VE TFRS UYGULAMALI TÜRKİYE DENETİM STANDARTLARINA GÖRE BAĞIMSIZ DENETİM, DETAY YAYINCILIK | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | 10/4/2018 | 0,5 | 50 | | End-of-term exam | 16 | 01/06/2018 | 0,5 | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | Yüz yüze eğitim | 3 | 14 | 42 | | Sınıf dışı çalışma | 2 | 12 | 24 | | Laboratuar çalışması | 0 | 0 | 0 | | Arasınav için hazırlık | 3 | 8 | 24 | | Arasınav | 1 | 1 | 1 | | Uygulama | 0 | 0 | 0 | | Klinik Uygulama | 0 | 0 | 0 | | Ödev | 1 | 8 | 8 | | Proje | 0 | 0 | 0 | | Kısa sınav | 0 | 0 | 0 | | Dönem sonu sınavı için hazırlık | 3 | 14 | 42 | | Dönem sonu sınavı | 1 | 1 | 1 | | Diğer 1 | 0 | 0 | 0 | | Diğer 2 | 0 | 0 | 0 | | Total work load | | | 142 |
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