Information Package / Course Catalogue
Account Auditing
Course Code: MVU253
Course Type: Area Elective
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 2
Prt.: 0
Credit: 2
Lab: 0
ECTS: 3
Objectives of the Course

Investigation of the accounting output (financial statements) of the enterprises and the correctness of the records within the period and if any; the determination of deficiencies, frauds and deficiencies that would disturb the credibility of the accounting transactions.

Course Content

Supervision of auditing standards, processes and financial statements.

Name of Lecturer(s)
Learning Outcomes
1.Classification of audit standards
2.Sort control process
3.Define the objectives and objectives of audit and control.
4.To be able to comment on audit risk and materiality issues.
5.Distinguish auditing of financial statements
Recommended or Required Reading
1.Course book, auxiliary book, lecture notes and other sources
Weekly Detailed Course Contents
Week 1 - Theoretical
Concepts of Audit and Auditor
Week 2 - Theoretical
Generally Accepted Auditing Standards
Week 3 - Theoretical
Audit Process, Audit Evidence and Working Papers
Week 4 - Theoretical
Audit Planning, Concepts of Materiality and Audit Risk
Week 5 - Theoretical
Standards Regarding the Work Area
Week 6 - Theoretical
Audit Evidence and Working Papers
Week 7 - Theoretical
Audit Plan, Audit Program
Week 8 - Theoretical
Internal Control System and Its Review
Week 9 - Theoretical
Sampling in Accounting Auditing
Week 10 - Theoretical
Completion of Audit and Audit Report
Week 11 - Theoretical
Completion of Audit and Audit Report
Week 12 - Theoretical
Completion of Audit and Audit Report
Week 13 - Theoretical
Completion of Audit and Audit Report
Week 14 - Theoretical
Case Study Analysis
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory140228
Assignment150230
Reading5015
Midterm Examination1516
Final Examination1516
TOTAL WORKLOAD (hours)75
Contribution of Learning Outcomes to Programme Outcomes