Information Package / Course Catalogue
Accounting Auditing
Course Code: ISL418
Course Type: Non Departmental Elective
Couse Group: First Cycle (Bachelor's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

Redounding basic information related with auditing function and profession and raising qualified auditor candidates

Course Content

Auditing concept and factors inreasing the importance of audit with the requirements, the audit profession, the generally accepted auditing standards, Audit Report, profession ethics and audit professional ethics, audit objectives, audit process, systems and review of internal control, audit planning, audit evidence and techniques, audit files.

Name of Lecturer(s)
Assoc. Prof. Umut Tolga GÜMÜŞ
Learning Outcomes
1.Defines the concept and types of auditing.
2.Explains the audit process and planning.
3.Evaluates internal control systems.
4.Applies audit techniques and documents.
5.Prepares audit reports.
6.Interprets auditing processes within the framework of ethical principles.
Recommended or Required Reading
1.Yurdakul ÇALDAĞ, Denetim ve Raporlama, Gazi Kitabevi, 5. Baskı , 2007, Ankara
2.K.Şevket SAYIN- E.Yasemin YEGİNBOY;Muhasebe,Altın Nokta Basın Yayın, 2005, İzmir
Weekly Detailed Course Contents
Week 1 - Theoretical
The concept and necessity of audit and factors that increase the importance of auditing
Week 2 - Theoretical
Auditing profession
Week 3 - Theoretical
General accepted auditing standards
Week 4 - Theoretical
Audit reports
Week 5 - Theoretical
Audit reports
Week 6 - Theoretical
Professional ethics
Week 7 - Theoretical
Purposes of audit
Week 8 - Theoretical
Auditing process
Week 9 - Theoretical
Internal control system and its examination
Week 10 - Theoretical
Internal control system and its examination
Week 11 - Theoretical
Audit planning
Week 12 - Theoretical
Audit evidences and techniques
Week 13 - Theoretical
Audit evidences and techniques
Week 14 - Theoretical
Working papers and Audit files
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory142370
Midterm Examination125126
Final Examination128129
TOTAL WORKLOAD (hours)125
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
PÇ-9
PÇ-10
PÇ-11
PÇ-12
OÇ-1
3
2
2
5
2
1
1
2
1
2
3
4
OÇ-2
3
2
2
5
3
2
2
2
1
3
4
4
OÇ-3
3
2
2
5
3
2
2
2
1
3
4
4
OÇ-4
3
2
2
4
3
2
2
2
1
3
3
3
OÇ-5
3
2
2
4
3
1
2
3
1
3
3
4
OÇ-6
3
2
2
4
2
1
1
2
1
3
3
5
Adnan Menderes University - Information Package / Course Catalogue
2026