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Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
AUDITING ISL 435 7 2 + 0 2 5
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Lisans
Dersin Türü SECMELI
Dersin Koordinatörü Doç.Dr. NEVRAN KARACA
Dersi Verenler Doç.Dr. NEVRAN KARACA
Dersin Yardımcıları Res.Asst. Zülküf Çevik
Dersin Kategorisi
Dersin Amacı
The aim of this course is to help students to learn the basic concepts of auditing and understand the auditing appications.
Dersin İçeriği
Basic concepts, Generally accepted auditing standarts, Auditing reporting process and planning, techniques and evidence of auditing, working papers, internal control system, Auditing of accounts.
Dersin Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 - Define the basic concepts of Auditing and Comprehend the standards of Auditing, fully. 1 - 2 - A -
2 - Indicate the relationship between the types of Auditing by distinguishing those types. 1 - 2 - A -
3 - Define auditing evidences, evidence providing techniques and evidence kinds. 1 - 2 - 4 - 12 - A -
4 - Conduct auditing of the accounts of Asset, Root and Result accounts in a formal way. 1 - 2 - 6 - 12 - A -
5 - Present a general assessment about the Auditing Application. 1 - 2 - 3 - 12 - A -
6 - Become an expert about writing short and long Auditing report, comprehend the fair judgment criteria and carry out the fair judgment criteria. 1 - 2 - 3 - 12 - A -
Öğretim Yöntemleri: 1:Lecture 2:Question-Answer 4:Drilland Practice 12:Case Study 6:Motivations to Show 3:Discussion
Ölçme Yöntemleri: A:Testing

Ders Akışı

Hafta Konular ÖnHazırlık
1 Concepts of audit and auditor, accounting audit and the history of audit job, types of accounting audit, types of auditors
2 Needs for independent audit of financial statements, the steps of audit, auditing standarts
3 Main components and the meaning of internal control system
4 Evaluation of internal control system and the errors with accounting information
5 Definition of audit evidences, types of evidences, techniques of audit
6 Quality of audit evidences, determining the number of samples, audit procedures,
7 The basis and the advantages of statistical sampling technique, techniques of sampling,
8 Statistical sampling methods, general evaluation of sampling techniques
9 Midterm exam
10 Audit programs, sample audit program
11 Definition, types and benefits of working papers
12 Preparation, filing, ownership and secrecy of working papers
13 Reporting standarts, disclosion opinion and preparation of audit reports
14 Special reports, internal control reports, principles of writing short and long type reports

Kaynaklar

Ders Notu
Ders Kaynakları

Döküman Paylaşımı


Dersin Program Çıktılarına Katkısı

No Program Öğrenme Çıktıları KatkıDüzeyi
1 2 3 4 5
1 Gains the required knowledge in production, marketing, management , accounting and finance. X
2 Can work in teams and share information with team members in tasks of production, marketing, management, accounting and finance. X
3 Identifies and analyzes problems also offers solutions in tasks of production, marketing, management, accounting and finance. X
4 Contributes to projects, takes responsibility and conduct researches in tasks of production, marketing, management, accounting and finance. X
5 Can define goals and objectives of organization in tasks of production, marketing, management, accounting and finance. X
6 Questions the acquired knowledge in tasks of production, marketing, management, accounting and finance. X
7 Believes to adapting new situations and meets the requirements of new tasks of production, marketing, management, accounting and finance. X
8 Can transfer knowledge and recommendations in tasks of production, marketing, management, accounting and finance via using necessery communication tools and a foreign language effectively . X
9 Open to occupational cooperation and sharing in tasks of production, marketing, management, accounting and finance. X
10 Can use necessary information systems in tasks of production, marketing, management, accounting and finance. X
11 Behaves in accordance with social and occupational ethic values in tasks of production, marketing, management, accounting and finance. X
12 Analyses and carries out relations with stake holders in tasks of production, marketing, management, accounting and finance. X
13 Follows the innovations and encourages team members in tasks of production, marketing, management, accounting and finance. X
14 Questions the position of the organization and offers suggestions in tasks of production, marketing, management, accounting and finance. X
15 X

Değerlendirme Sistemi

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
AraSinav 1 70
KisaSinav 1 10
Odev 1 10
KisaSinav 2 10
Toplam 100
Yıliçinin Başarıya Oranı 50
Finalin Başarıya Oranı 50
Toplam 100

AKTS - İş Yükü

Etkinlik Sayısı Süresi(Saat) Toplam İş yükü(Saat)
Course Duration (Including the exam week: 16x Total course hours) 16 3 48
Hours for off-the-classroom study (Pre-study, practice) 16 2 32
Mid-terms 1 20 20
Quiz 2 10 20
Assignment 1 15 15
Final examination 1 30 30
Toplam İş Yükü 165
Toplam İş Yükü /25(s) 6.6
Dersin AKTS Kredisi 6.6
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