COURSE UNIT TITLE

: AUDITING

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
IMH 5008 AUDITING COMPULSORY 3 0 0 4

Offered By

Accounting

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

Offered to

Accounting

Course Objective

To make the students achieve middle leveled information and talent about accounting and success inspection.

Learning Outcomes of the Course Unit

1   To be able to have reliable financial information
2   Financial information and decision making
3   Financial informationand to be able to lay out financial statements
4   To be able to make fair presentation in financial statements
5   To be able to make up the relationship of fair presentation and inspection.
6   To be able to analyze the auditor, auditing techniques and proofs.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Introduction and Course Description
2 Scientific introduction (subjetcs, type of studying, exams etc.)
3 Auditing concept and factors that increase the importance of auditing
4 Auditing job in our country and in the world
5 General accepted auditing standards
6 General information about auditing reports
7 Views in auditing reports
8 Job ethics in auditing
9 Responsibilty of the auditor in finding out the mistakes and frauds
10 Auditing process
11 Planning of auditing and auditing plan
12 Auditing techniques
13 Auditing proofs
14 Internal auditing and responsibility accounting together with working papers and auditing files in auditing (budgets)

Recomended or Required Reading

Main source: Books about auditing, e.g. "Denetim ve Güvenlik Hizmetleri"
Other sources: powerpoints, case studies.
References: Capital market regulations.

Planned Learning Activities and Teaching Methods

Lecturing, to benefit from multimedia tolls such as powerpoint and videoclip.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 FCG FINAL COURSE GRADE
3 FCGR FINAL COURSE GRADE MTE * 0.40 + FCG* 0.60
4 RST RESIT
5 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.40 + 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 with their presentaion and reports prepared within the term as well their mid-term 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 14 3 42
Preparation for midterm exam 2 4 8
Preparation for final exam 3 6 18
Preparing assignments 1 10 10
Preparations before/after weekly lectures 14 2 28
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 110

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13
LO.11
LO.21
LO.31
LO.41
LO.51
LO.61