Ordu University Lifelong Learning Programme

Description of Individual Course Units

Course Unit Code	Course Unit Title	Type of Course Unit	Year of Study	Semester	Number of ECTS Credits
MUH2062010935	AUDITING	Compulsory	2	4	4

Level of Course Unit

Short Cycle

Objectives of the Course

It’s aimed at student’s doing bank preceding and accounting records with this lesson.

Name of Lecturer(s)

Öğr. Gör. Neşegül PARLAK

Learning Outcomes

1	Muhasebe denetimi ile ilgili teorik ve uygulamaya yönelik bilgilerin kazanılması.
2	Muhasebe denetim mesleğinin ve ülkemizde geçerli olan kuralların tanınması.
3	Muhasebe denetimi ile ilgili güncel gelişmelerin anlaşılabilmesi.
4	İşletmelerde iç kontrol ve denetimin öneminin anlaşılması.

Mode of Delivery

Formal Education

Prerequisites and co-requisities

Yok

Recommended Optional Programme Components

Week 1 Relating accounting and supervision Week 2 Relating accounting and supervision Differentiating supervision standards Week 3 Differentiating supervision standards Week 4 Doing internal check Week 5 Doing internal check Week 6 Doing supervision tests and planning Week 7 Doing supervision tests and planning Week 8 Midterm exam Week 9 Doing supervision tests and planning Week 10 Doing supervision tests and planning Week 11 Composing sampling in supervision and collecting evidence Week 12 Composing sampling in supervision and collecting evidence Week 13 Supervising balance sheet and income table Week 14 Supervising balance sheet and income table Week 15 Composing supervision report Week 16 Final Exam

Course Contents

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	Relating accounting and supervision
2	Relating accounting and supervision
3	Differentiating supervision standards
4	Doing internal check
5	Doing internal check
6	Doing supervision tests and planning
7	Doing supervision tests and planning
8	Midterm exam
9	Doing supervision tests and planning
10	Doing supervision tests and planning
11	Composing sampling in supervision and collecting evidence
12	Composing sampling in supervision and collecting evidence
13	Supervising balance sheet and income table
14	Supervising balance sheet and income table
15	Composing supervision report
16	Final Exam

Recommended or Required Reading

Denetim, Ersin Güredin; Beta Basımevi Denetim,M.Bakır; Akademisyen Yayınevi.

Planned Learning Activities and Teaching Methods

Assessment Methods and Criteria

Term (or Year) Learning Activities	Quantity	Weight
SUM		0
End Of Term (or Year) Learning Activities	Quantity	Weight
SUM		0
Yarıyıl (Yıl) İçi Etkinlikleri		40
Yarıyıl (Yıl) Sonu Etkinlikleri		60
SUM		100

Language of Instruction

Turkish

Work Placement(s)

Yok

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Attending Lectures	14	2	28
Question-Answer	14	2	28
Individual Study for Mid term Examination	1	20	20
Individual Study for Final Examination	1	30	30
TOTAL WORKLOAD (hours)			106

Contribution of Learning Outcomes to Programme Outcomes

	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
LO1	5	5	5	3	4	5	4	1	1	1	2	4	4
LO2	4	4	4	3	4	4	4	1	1	1	2	3	2
LO3	4	4	4	3	4	4	4	1	1	1	3	3	3
LO4	4	5	3	3	5	5	5	1	1	1	2	4	4

* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High