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
190400907101	ACCOUNTING AUDIT	Compulsory	4	7	5

Level of Course Unit

First Cycle

Objectives of the Course

Audit and assurance services related to Turkey's process and examining in detail in the framework of international regulations and to discuss current issues and developments in the control field with the help of case studies.

Name of Lecturer(s)

Dr. Öğr. Üyesi Leyla AKGÜN

Learning Outcomes

1	Students will acquire the basic knowledge and skills required for the conduct of audit and assurance services, both theoretically and practically.
2	Students will be aware of the role and importance of the auditing profession in Turkey and internationally.
3	Students will be able to follow current developments in audit and assurance services.
4	Students will have information about the place and importance of audit and assurance services in the world of economy.

Mode of Delivery

Daytime Class

Prerequisites and co-requisities

None

Recommended Optional Programme Components

None

Course Contents

Auditing function, accounting profession, professional ethics in independent auditing, generally accepted auditing standards, audit objectives, audit process, materiality and risk in the audit process, audit reports, fraudulent financial reporting and auditors' responsibility, audit evidence and procedures, working papers, internal control system Control of cash system, control of receivables, control of stocks, inspection of fixed assets, inspection of foreign resources, inspection of equity, inspection of income statement and case analysis.

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	Audit function, accounting profession and professional ethics in independent auditing
2	Generally accepted auditing standards
3	The aim of the audit
4	Audit process
5	Materiality and risk in the audit process
6	Audit reports, fraudulent financial reporting, and auditors' liability
7	Audit evidence and procedures
8	Midterm exam
9	Working papers
10	Internal control system
11	Control of cash system, control of receivables, control of stocks
12	Inspection of fixed assets, inspection of foreign resources, inspection of equities
13	Audit of income statement
14	Example applications
15	Final exam

Recommended or Required Reading

Ersin Güredin, Denetim ve Güvence Hizmetleri, Türkmen Kitabevi, 2010 Vasfi Haftacı, Muhasebe Denetimi, Umuttepe Yayınları, 2011 Denetim İlke ve Esasları, 2 Cilt, Maliye Hesap Uzmanları Derneği Yayını,2011. Faruk Güçlü, Muhasebe Denetimi İlkeler ve Teknikler, Detay Yayıncılık, 2011 Nejat Bozkurt, Muhasebe Denetimi, Alfa Yayınları, 2010 Lerzan Kavut, Oktay Taş, Tuba Şavlı, Uluslararası Denetim Standartları Kapsamında Bağımsız Denetim, İSMMMO Yayını, 2009 Aytaç Köksal, Bağımsız Denetim Sözleşmesi, Beta Basım Yayın, 2009 Seval Kardeş Selimoğlu, Şaban Uzay ve diğerleri, Muhasebe Denetimi, Gazi Kitabevi, 2008

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

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
Individual Study for Mid term Examination	1	40	40
Individual Study for Final Examination	1	55	55
TOTAL WORKLOAD (hours)			140

Contribution of Learning Outcomes to Programme Outcomes

	PO 1	PO 2	PO 3	PO 4	PO 5	PO 6
LO1	4	3	3	3	4	3
LO2	3	3	3	4	4	4
LO3	3	4	4	4	3	4
LO4	4	5	5	5	3	4

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