Information Package / Course Catalogue
Auditing and Reporting
Course Code: İMF516
Course Type: Area Elective
Couse Group: Second Cycle (Master's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

The course aims to introduce students to audit the accounting as a science. Thus, the basic concept of the audit, corporate, career-oriented approach to work by increasing awareness of facts and theories, institutions, and aims to develop concepts for the analysis capability. Students learn the concepts and theories that, in understanding the problems and more comfortable to use analysis.

Course Content

What is Audit? The relationship between accounting and auditing.

Name of Lecturer(s)
Learning Outcomes
1.
2.
3.
4.
5.
Recommended or Required Reading
1.Ataman Ümit , Bozkurt Nejat , Hacırüstemoğlu Rüstem, Muhasebe Denetimi Uygulamaları, Alfa Yayınları, İstanbul, 2001.
Weekly Detailed Course Contents
Week 1 - Theoretical
The aim of the course and scope and method, the control definition, basic properties and why the need for control
Week 2 - Theoretical
Financial control and discipline
Week 3 - Theoretical
Ethics for Auditors
Week 4 - Theoretical
International Standards on Auditing
Week 5 - Theoretical
Comments and criticisms of the International Auditing Standards
Week 6 - Theoretical
Control Plan
Week 7 - Intermediate Exam
Midterm Exams
Week 8 - Intermediate Exam
Midterm Exams
Week 9 - Theoretical
Statistical sampling to determine the audit
Week 10 - Theoretical
Evidence collection and documentation techniques
Week 11 - Theoretical
Accounting errors and tricks, case studies related to accounting tricks
Week 12 - Theoretical
Preparation of the audit report
Week 13 - Theoretical
Problems that may arise after the inspection report
Week 14 - Theoretical
Auditor liability and risk factors
Week 15 - Theoretical
Current auditing practices and issues
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory142370
Midterm Examination125126
Final Examination130131
TOTAL WORKLOAD (hours)127
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
2
2
3
3
3
4
4
4
5
OÇ-2
5
2
2
2
3
3
3
4
4
4
OÇ-3
4
5
2
2
2
3
3
3
4
4
OÇ-4
3
4
5
2
2
2
3
3
3
4
OÇ-5
2
2
2
3
3
3
4
4
4
5
Adnan Menderes University - Information Package / Course Catalogue