Iğdır University Lifelong Learning Programme

Description of Individual Course Units

Course Unit Code	Course Unit Title	Type of Course Unit	Year of Study	Semester	Number of ECTS Credits
3302004101	ACCOUNTING AUDITING	Compulsory	2	4	3

Level of Course Unit

Short Cycle

Objectives of the Course

making students comprehend the basic elements of the audit and to provide them have enough information about the audit standards, auditing process, techniques, and compliance auditing and financial reporting issues.

Name of Lecturer(s)

Öğr. Gör. Ayhan TOPAL

Learning Outcomes

1	establishing the relationship between accounting and auditing
2	distinguishing Auditing standards
3	making Internal control
4	making Control tests and planning
5	creating sampling and gathering evidence in audit
6	inspect the balance sheet and income statement
7	creating the inspection report

Mode of Delivery

Daytime Class

Prerequisites and co-requisities

None

Recommended Optional Programme Components

None

Course Contents

1 - classifying Auditing standards 2 - sorting the process of Audit 3 - distinguishing audit of financial statements

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	The need for auditing, accounting and audit relationship
2	Generally Accepted Auditing Standards
3	Auditing standards, professional ethics principles
4	Auditor's legal obligations
5	making internal control
6	Compliance Tests and Substantive Tests, Internal Control
7	Collection of audit evidence, the types of evidence and evidence collection techniques
8	making Audit tests and planning
9	sampling in audit
10	Checking the balance sheet and income statement
11	Audit Planning
12	completing the audit
13	Creating the inspection report
14	Case study

Recommended or Required Reading

1-DUMAN, Ömer; Muhasebe Denetimi ve Raporlama, TESMER Yayınları, Yayın No: 37, Ankara 2-ATAMAN, Ümit; HACIRÜSTEMOĞLU, Rüstem; BOZKURT, Nejat; Muhasebe Denetimi Uygulamaları, Alfa Yayınları, İstanbul, 2001 3-GÜREDİN, Ersin, "DENETİM Ve Güvence Hizmetleri", Arıkan Yayınevi, 11.Bası, İstanbul, 2007

Planned Learning Activities and Teaching Methods

Assessment Methods and Criteria

Term (or Year) Learning Activities	Quantity	Weight
Midterm Examination	1	100
SUM		100
End Of Term (or Year) Learning Activities	Quantity	Weight
Final Examination	1	100
SUM		100
Term (or Year) Learning Activities		40
End Of Term (or Year) Learning Activities		60
SUM		100

Language of Instruction

Turkish

Work Placement(s)

None

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Midterm Examination	1	1	1
Final Examination	1	2	2
Attending Lectures	14	3	42
Self Study	14	3	42
Individual Study for Mid term Examination	1	5	5
Individual Study for Final Examination	1	5	5
TOTAL WORKLOAD (hours)			97

Contribution of Learning Outcomes to Programme Outcomes

	PO 1	PO 2	PO 3	PO 4	PO 5	PO 6	PO 7	PO 8	PO 9	PO 10	PO 11	PO 12	PO 13	PO 14	PO 15	PO 16
LO1	2	3		2	3	1	2	1					3
LO2	2	3		4	1	2	5	2					3
LO3	3	2		3	2	1	5	2					2
LO4	4	2		2	1	2	4	2					1
LO5	3	1		2	1	1	3	3					1
LO6	2	1		2	1	2	2	3					2
LO7	1	2		1	1	2	4	1					1

* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High