Information Package / Course Catalogue
Accounting Audit
Course Code: ISLE362
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

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)
Learning Outcomes
1.To define the reliable information concept
2.To summarize the general accepted auditing standards
3.To sequence the purposes and types of auditing
Recommended or Required Reading
1.Yurdakul ÇALDAĞ, Denetim ve Raporlama, Gazi Kitabevi, 5. Baskı , 2007, Ankara
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 - Intermediate Exam
Midterm Exams
Week 9 - Theoretical
Auditing process
Week 10 - Theoretical
Internal control system and its examination
Week 11 - Theoretical
Internal control system and its examination
Week 12 - Theoretical
Audit planning
Week 13 - Theoretical
Audit evidences and techniques
Week 14 - Theoretical
Audit evidences and techniques
Week 15 - Theoretical
Working papers and Audit files
Week 16 - Final Exam
Final Exams
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory142370
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
OÇ-1
4
5
4
5
4
5
4
5
4
OÇ-2
4
3
5
4
5
4
5
3
4
OÇ-3
4
5
4
5
4
5
4
5
5
Adnan Menderes University - Information Package / Course Catalogue
2026