|
Description of Individual Course Units| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | MMP2082014647 | ACCOUNTING AUDITING | Compulsory | 2 | 4 | 3 |
| | Level of Course Unit | | Short Cycle | | Objectives of the Course | | The description of an audit includes types of audit and auditors, audit standards, examination of internal control systems and to perform audits on the bases of accounts. All issues shall be scrutinized and explained in detail.
| | Name of Lecturer(s) | | | Learning Outcomes | | 1 | Define the fundamental conceptions of auditing. | | 2 | Illustrate the origins of existing problems of audit process | | 3 | Design an evaluation about audit aplications. |
| | Mode of Delivery | | Formal Education | | Prerequisites and co-requisities | | None | | Recommended Optional Programme Components | | None | | Course Contents | | | Weekly Detailed Course Contents | |
| 1 | Auditing concept, varieties of auditing, historical development of auditing. Definition and importance of auditor, auditor kinds.
| | | | 2 | Audit standards, personal standards, field standards, reporting standards.
| | | | 3 | Prosess of audit.
| | | | 4 | Audit planning, kinds of audit risks, materiality level.
| | | | 5 | Audit program, time and effort planning.
| | | | 6 | Investigation of internal control system, definition of internal control, kinds, basic principles.
| | | | 7 | Audit objectives, audit evidences, kinds of evidence, techniques of collect evidence.
| | | | 8 | Working papers, definiton and benefits of workin papers, kinds of working papers.
| | | | 9 | midterm exam.
| | | | 10 | Reporting in auditing, reporting standards.
| | | | 11 | Cash and Cash Equivalents account group control Investment securities account group control.
| | | | 12 | Control of trade receivables, inventory control.
| | | | 13 | Assets audit, financial liabilities audit, Shareholders equity audit.
| | | | 14 | Income accounts audit, expense accounts audit, cost accounts audit.
| | | | 15 | Requirements of being independent accountant and financial advisor and sworn-in certified public accountant, and their functions.
| | | | 16 | End-of-term exam.
| | |
| | Recommended or Required Reading | | | 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 | 14 | 3 | 42 | | Self Study | 10 | 2 | 20 | | Individual Study for Mid term Examination | 8 | 1 | 8 | | Individual Study for Final Examination | 5 | 2 | 10 | |
| Contribution of Learning Outcomes to Programme Outcomes | | LO1 | 5 | 5 | 5 | 4 | 4 | 4 | | 4 | 3 | 3 | 5 | 3 | 3 | | LO2 | 5 | 5 | 5 | 4 | 4 | 3 | | 5 | 3 | 4 | 5 | 3 | 3 | | LO3 | 5 | 4 | 5 | 5 | 5 | | | 5 | 3 | 5 | 5 | 4 | 3 |
| | * 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
|
|
|