Information Package / Course Catalogue
Accounting Auditing
Course Code: EF357
Course Type: Area 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

To make it available for students to comprehend the basic issues of independent auditing and to give sufficient knowledge regarding auditing standards, auditing process, auditing techniques, reporting, financial and compliance auditing

Course Content

Definition and types of auditing, Auditing techniques and methods

Name of Lecturer(s)
Learning Outcomes
1.To perceive the importance and necessity of auditing
2.To possess the knowledge of generally accepted auditing standards and to be able to implement them
3.To be able to edit documents used in audit.
4.To relate the financial reporting standards with the audit process.
5.To determine auditing risk and importance relationship
Recommended or Required Reading
1.GÜREDİN, Ersin, "DENETİM Ve Güvence Hizmetleri", Arıkan Yayınevi, 11.Bası, İstanbul, 2007.
Weekly Detailed Course Contents
Week 1 - Theoretical
Definition and types of auditing
Week 2 - Theoretical
Generally Accepted Auditing Standards
Week 3 - Theoretical
Targets of auditing
Week 4 - Theoretical
Auditing process
Week 5 - Theoretical
Auditing process
Week 6 - Theoretical
Auditing techniques and methods
Week 7 - Theoretical
Auditing techniques and methods
Week 8 - Theoretical
Auditing techniques and methods
Week 9 - Theoretical
Reporting
Week 10 - Theoretical
Reporting
Week 11 - Theoretical
Auditing risk and importance
Week 12 - Theoretical
Error, deception and unlawfulness
Week 13 - Theoretical
Auditing of accounts
Week 14 - Theoretical
Auditing of accounts
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory143270
Individual Work72228
Midterm Examination110111
Final Examination115116
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
OÇ-1
2
3
4
3
5
5
5
5
3
3
OÇ-2
3
3
5
3
3
3
3
3
3
4
OÇ-3
3
5
3
5
3
5
3
5
3
5
OÇ-4
3
5
3
5
3
5
3
5
5
4
OÇ-5
3
5
3
3
5
3
3
3
3
5
Adnan Menderes University - Information Package / Course Catalogue
2026