
| 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 |
Redounding basic information related with auditing function and profession and raising qualified auditor candidates
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.
| Assoc. Prof. Umut Tolga GÜMÜŞ |
| 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. |
| 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 |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 2 | 3 | 70 |
| Midterm Examination | 1 | 25 | 1 | 26 |
| Final Examination | 1 | 28 | 1 | 29 |
| TOTAL WORKLOAD (hours) | 125 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | PÇ-10 | |
OÇ-1 | 5 | 4 | 4 | 3 | 3 | 2 | 2 | 3 | 2 | 3 |
OÇ-2 | 5 | 4 | 4 | 3 | 3 | 2 | 2 | 3 | 2 | 3 |
OÇ-3 | 4 | 4 | 4 | 3 | 3 | 2 | 2 | 3 | 2 | 3 |
OÇ-4 | 4 | 4 | 4 | 3 | 3 | 3 | 2 | 3 | 3 | 4 |
OÇ-5 | 4 | 4 | 4 | 3 | 3 | 3 | 2 | 3 | 3 | 4 |
OÇ-6 | 4 | 4 | 4 | 3 | 4 | 4 | 3 | 4 | 3 | 4 |