Information Package / Course Catalogue
Accounting Controls
Course Code: IYO262
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

The aim of the course is to teach financial statement audit methods and standards.

Course Content

Introduction to Audit, Types of Audit and Audit Standards, Audit of Financial Statements Accounts, Completion of Audit Work, Audit Reports

Name of Lecturer(s)
Learning Outcomes
1.Comprehends the basic concepts and auditing standards related to accounting auditing.
2.It divides the auditing into types and shows the relationship between them.
3.Comprehend the types of evidence with evidence collection techniques.
4.Makes control of accounts in a proper way.
5.Specializes at writing short and long audit reports.
Recommended or Required Reading
Weekly Detailed Course Contents
Week 1 - Theoretical
Introduction to Audit
Week 1 - Preparation Work
Related chapter in the course book
Week 2 - Theoretical
Types of Audit and Audit Standards
Week 2 - Preparation Work
Related chapter in the course book
Week 3 - Theoretical
Objectives of the Independent Audit of Financial Statements, Audit Evidences and Procedures
Week 3 - Preparation Work
Related chapter in the course book
Week 4 - Theoretical
Working Papers, Stages of Audit Process
Week 4 - Preparation Work
Related chapter in the course book
Week 5 - Theoretical
Audit Planning, and Business Essentials Collection
Week 5 - Preparation Work
Related chapter in the course book
Week 6 - Theoretical
Audit Risk Planning, Evaluation of Internal Control Structure and Determination of Control Risk
Week 6 - Preparation Work
Related chapter in the course book
Week 7 - Theoretical
Analytical Review Procedures in Accounting Audit, Preparation of General Prelminary Plan and Audit Program
Week 7 - Preparation Work
Related chapter in the course book
Week 8 - Theoretical
Statistical Sampling Methods in Auditing
Week 8 - Preparation Work
Related chapter in the course book
Week 9 - Theoretical
Statistical Sampling Methods in Auditing (Midterm)
Week 9 - Preparation Work
Related chapter in the course book
Week 10 - Theoretical
Audit of Financial Statements Accounts
Week 10 - Preparation Work
Related chapter in the course book
Week 11 - Theoretical
Sales and Collection Audit
Week 11 - Preparation Work
Related chapter in the course book
Week 12 - Theoretical
Purchasing and Payment Audit, Inventory and Production Audit
Week 12 - Preparation Work
Related chapter in the course book
Week 13 - Theoretical
Personnel and Wages Cycle, Sourcing, Refund Cycle, Audit of Cash Balance
Week 13 - Preparation Work
Related chapter in the course book
Week 14 - Theoretical
Completion of Audit Work, Audit Reports
Week 14 - Preparation Work
Related chapter in the course book
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory141242
Midterm Examination114115
Final Examination120121
TOTAL WORKLOAD (hours)78
Contribution of Learning Outcomes to Programme Outcomes