Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | MVUP2682013846 | ACCOUNTING AUDITING | Compulsory | 2 | 4 | 3 |
|
Level of Course Unit |
Short Cycle |
Objectives of the Course |
With this course students can classify the auditing standards are intended to be sort of process. |
Name of Lecturer(s) |
Öğr.Gör. Engin YURDASEVER |
Learning Outcomes |
1 | To classify auditing standards | 2 | To sort the audit process | 3 | To distinguish the audit of financial statements |
|
Mode of Delivery |
Evening Education |
Prerequisites and co-requisities |
None |
Recommended Optional Programme Components |
None |
Course Contents |
Definition of Audit and Components, Types of Audit, Types of Auditors, subject to the Independent Audit Institutions, Management and Independent Auditor's Responsibilities, Independent Audit Benefits, Generally Accepted Auditing Standards |
Weekly Detailed Course Contents |
|
1 | Establish the accounting and auditing relationship | | | 2 | To distinguish auditing standards | | | 3 | To distinguish auditing standards | | | 4 | Make internal control | | | 5 | Make internal control | | | 6 | Audit tests and make the planning | | | 7 | Audit tests and make the planning | | | 8 | Mid-Term Exam | | | 9 | Supervision of sampling to create and collect evidence | | | 10 | Supervision of sampling to create and collect evidence | | | 11 | To check the balance sheet | | | 12 | To check the income statement | | | 13 | Create audit report | | | 14 | Create audit report | | | 15 | Create audit report | | | 16 | Final Exam | | |
|
Recommended or Required Reading |
Course Notes |
Planned Learning Activities and Teaching Methods |
|
Assessment Methods and Criteria | |
SUM | 0 | |
SUM | 0 | Yarıyıl (Yıl) İçi Etkinlikleri | 40 | Yarıyıl (Yıl) Sonu Etkinlikleri | 60 | SUM | 100 |
| Language of Instruction | Turkish | Work Placement(s) | None |
|
Workload Calculation |
|
Midterm Examination | 1 | 1 | 1 |
Final Examination | 1 | 1 | 1 |
Attending Lectures | 16 | 3 | 48 |
Individual Study for Mid term Examination | 1 | 20 | 20 |
Individual Study for Final Examination | 1 | 20 | 20 |
|
Contribution of Learning Outcomes to Programme Outcomes |
LO1 | 3 | 3 | 2 | 3 | 5 | 1 | 4 | 3 | 2 | 2 | 3 | 2 | 3 | 1 | 2 | LO2 | 2 | 2 | 2 | 3 | 1 | 2 | 3 | 2 | 3 | 3 | 3 | 2 | 3 | 2 | 2 | LO3 | 4 | 4 | 3 | 2 | 3 | 2 | 5 | 3 | 3 | 3 | 4 | 1 | 2 | 2 | 2 |
|
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
|
|
Ordu University Rectorate Building ,Cumhuriyet Campus , Center / ORDU / TURKEY • Tel: +90 452 226 52 00
|