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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS IMH 7035 AUDITING COMPULSORY 3 0 0 4

Offered By

Accounting Non-Thesis (Evening)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

Offered to

Accounting Non-Thesis (Evening)

Course Objective

Conclusion and Evaluation

Learning Outcomes of the Course Unit

1   To be able to have reliable financial information 2   Financial information and decision making 3   Financial information and to able to lay out financial statements 4   To be able to make fair presentation in financial statements 5   Fair presentation and to make the its relation with auditing 6   Auditor and to be able to analyze the auditing tecniques and proofs.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Scientific introduction (subjects, types of working and exams) 2 Auditing concept and factors that increase the importance of auditing 3 Auditing job in our country and in the world 4 General accepted auditing standards 5 General information auditing reports 6 Views about auditing reports 7 Job ethics in auditing profession 8 Responsibilities of auditor against fraud and mistakes 9 Audit Process, Auditing techniques 10 Auditing proofs 11 Working papers and auditing files in auditing, internal auditing and responsibility accounting (budgets) 12 Conclusion and Evaluation

Recomended or Required Reading

Main resource: Güredin Ersin, "Denetim ve Güvenlik Hizmetleri" Other resources: Presentations, case studies. Referances: Capital market regulations

Planned Learning Activities and Teaching Methods

Lecturing, benefiting from multimedia tolls such as powerpoint and videoclips

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 STT TERM WORK (SEMESTER) 3 FIN FINAL EXAM 4 FCG FINAL COURSE GRADE MTE * 0.30 + STT * 0.10 + FIN* 0.60 5 RST RESIT 6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.30 + STT * 0.10 + RST* 0.60 *** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

Students are evaluated by the presentations and reports they have made within the term as well as mid-exam and final exams.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

seha.selek@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 8 8 Preparing assignments 1 10 10 Preparation for final exam 1 18 18 Final 1 2 2 Midterm 1 2 2 TOTAL WORKLOAD (hours) 100

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 LO.1 1 LO.2 1 LO.3 1 LO.4 1 LO.5 1 LO.6 1