Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
İŞL-23-124Elective126
Level of Course Unit
Second 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
1Students will gain theoretical and practical knowledge and skills required for conducting audit and assurance services.
2Students and Turkey will gain awareness of the role and importance of the audit profession in the international arena.
3Students will be able to follow current developments regarding audit and assurance services.
4Students will learn 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
WeekTheoreticalPracticeLaboratory
1Audit function, accounting profession and professional ethics in independent auditing
2Generally accepted auditing standards
3The aim of the audit
4Audit process
5Materiality and risk in the audit process
6Audit reports, fraudulent financial reporting, and auditors' liability
7Audit evidence and procedures
8Midterm exam
9Working papers
10Internal control system
11Control of cash system, control of receivables, control of stocks
12Inspection of fixed assets, inspection of foreign resources, inspection of equities
13Audit of income statement
14Example applications
15Final 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 ActivitiesQuantityWeight
Midterm Examination1100
SUM100
End Of Term (or Year) Learning ActivitiesQuantityWeight
Final Examination1100
SUM100
Term (or Year) Learning Activities40
End Of Term (or Year) Learning Activities60
SUM100
Language of Instruction
Work Placement(s)
None
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination111
Final Examination122
Attending Lectures14342
Writing Paper11515
Criticising Paper11515
Individual Study for Mid term Examination14040
Individual Study for Final Examination15555
Performance155
TOTAL WORKLOAD (hours)175
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
LO13343433434343
LO24334343433443
LO33433433344343
LO43433433344343
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High
 
Iğdır University, Iğdır / TURKEY • Tel (pbx): +90 476 226 13 14 • e-mail: info@igdir.edu.tr