| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | İSL4062013202 | AUDITING | Compulsory | 4 | 8 | 5 |
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| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| Factors affecting the shape and scope of the purpose of auditing the cost of the raw material content types, classification of costs, material costs, labor costs, control principles of general manufacturing costs and other expenses instead distribution. |
| Name of Lecturer(s) |
| Dr. Öğr. Üyesi Züleyha YILMAZ |
| Learning Outcomes |
| 1 | Understanding of the concept of audit and auditors | | 2 | Factors for the audit of financial statements need to know | | 3 | Understanding the basic elements of the internal control system, know the reason for the need for entities outside the company's control. | | 4 | Elements that may be required for students learning the working life of the control application method, discuss the reasons. | | 5 | |
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| Mode of Delivery |
| Formal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| Examining the entity's accounting practices in an operating period of the CMB (Capital Markets Board) IAS (International Accounting Standards) and will be output according to the Turkey Accounting Standards. |
| Weekly Detailed Course Contents |
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| 1 | Basic concepts of accounting control in Business | | | | 2 | Accounting and auditing relationship | | | | 3 | Generally accepted auditing standards | | | | 4 | The concept of audit evidence and evidence collection techniques | | | | 5 | Working papers definition, content types, filing | | | | 6 | The audit process, acceptance of audit work | | | | 7 | Planning and management of the audit | | | | 8 | Mid-term Exam | | | | 9 | The company's internal control system, control of assets and resources account | | | | 10 | Audit of the final accounts and financial statements | | | | 11 | Computerized accounting control | | | | 12 | Sampling methods Audit | | | | 13 | Allocation to the completion of the audit and section | | | | 14 | Preparation and content of the audit report | | | | 15 | Public institutions and organizations engaged in the supervision of the business (CMB, the Court of Accounts, Ministry of Finance) | | | | 16 | Final Exam | | |
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| Recommended or Required Reading |
| Nejat Bozkurt, Muhasebe Denetimi, Alfa Yayınevi |
| Planned Learning Activities and Teaching Methods |
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| 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 |
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| Workload Calculation |
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| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 1 | 1 |
| Makeup Examination | 1 | 1 | 1 |
| Attending Lectures | 14 | 3 | 42 |
| Team/Group Work | 14 | 3 | 42 |
| Case Study | 14 | 3 | 42 |
| Individual Study for Homework Problems | 14 | 1 | 14 |
| Individual Study for Mid term Examination | 10 | 1 | 10 |
| Individual Study for Final Examination | 10 | 1 | 10 |
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| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 3 | 3 | 3 | 3 | 3 | 4 | 4 | 5 | | 5 | 4 | 4 | 5 | 5 | 5 | 4 | 5 | | 4 | 3 | 3 | 2 | 1 | | LO2 | 5 | 4 | 4 | 4 | 4 | | 5 | 3 | 3 | 3 | 3 | 3 | | 3 | 2 | 2 | | 5 | 4 | 4 | 4 | 3 | 3 | | LO3 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 4 | 4 | 4 | | 4 | 3 | 5 | 4 | 4 | 5 | 4 | 5 | | 3 | 3 | 3 | | LO4 | 3 | 3 | 3 | 3 | 3 | 2 | 5 | 4 | 5 | 5 | 3 | 5 | 3 | 4 | 4 | 4 | 5 | 4 | 4 | 5 | 5 | 4 | 5 | | LO5 | | | | | | | | | | | | | | | | | | | | | | | |
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| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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Ordu University Rectorate Building ,Cumhuriyet Campus , Center / ORDU / TURKEY • Tel: +90 452 226 52 00
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