Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

VOCATIONAL SCHOOL OF NEVŞEHİR / MUH214 - ACCOUNTING AND TAX PRACTICES

Code: MUH214 Course Title: ACCOUNTING CONTROL Theoretical+Practice: 2+0 ECTS: 3
Year/Semester of Study 2 / Spring Semester
Level of Course Short Cycle Degree Programme
Type of Course Optional
Department ACCOUNTING AND TAX PRACTICES
Pre-requisities and Co-requisites None
Mode of Delivery Face to Face
Teaching Period 14 Weeks
Name of Lecturer HATİCE İLLEEZ (hatice.hassu@nevsehir.edu.tr)
Name of Lecturer(s) HATİCE İLLEEZ,
Language of Instruction Turkish
Work Placement(s) None
Objectives of the Course
This course is aimed that students have knowledge about following matters: •Demonstrate an understanding of the importance of high quality financial information to external users and describe the auditor’s role in providing assurance that the information provided to these users is of high quality. •Demonstrate an understanding of the audit risk model and the role of various types of risk in the planning and conducting of an audit. •Demonstrate an understanding of how auditor’s plan and perform audits and how internal controls fit into the auditor’s responsibilities and performance of the audit. •Describe the auditor’s responsibility for fraud detection/reporting. •Plan/perform basic audit procedures for specific management assertions related to the company’s financial statements.

Learning Outcomes PO MME
The students who succeeded in this course:
LO-1 can implement Generally Accepted Auditing Standards. PO-5 Follow the regulations related to the profession and have the fundamental notion of law.
 		Examination
LO-2 can understand an auditor’s role in society. PO-5 Follow the regulations related to the profession and have the fundamental notion of law.
 		Examination
LO-3 can describe fraudulent accounting and audit practices PO-5 Follow the regulations related to the profession and have the fundamental notion of law.
 		Examination
LO-4 can define fundamental concepts related to Auditing. PO-1 Be aware of basic principles of accounting and professional ethical values, and have the responsibility of being qualified member in the profession.
 		Examination
PO: Programme Outcomes
MME:Method of measurement & Evaluation

Course Contents
This course examines the fundamental principles and techniques of auditing and reporting of audits. We also examine ethics, legal environment, auditing standards, and fraud.
Weekly Course Content
Week Subject Learning Activities and Teaching Methods
1 Importance of high quality financial information, Definition of auditing, types of auditing Expression / Question-Answer
2 Generally Accepted Auditing Standards Expression / Question-Answer
3 Audit Responsibilities and Objectives Expression / Question-Answer
4 Audit Evidence and Audit Documentations Expression / Question-Answer
5 Audit Planning and Analytical Procedures Expression / Question-Answer
6 Materiality and Risk Expression / Question-Answer
7 Internal Control and Control Risk Expression / Question-Answer
8 mid-term exam
9 Overall Audit Plan Expression / Question-Answer
10 Audit Program Expression / Question-Answer
11 Tests of Controls and Substantive Tests of Transactions Expression / Question-Answer
12 Audit Sampling Expression / Question-Answer
13 Completing the Audit Expression / Question-Answer
14 Audit Report Expression / Question-Answer
15 Fraud Auditing Expression / Question-Answer
16 final exam
Recommend Course Book / Supplementary Book/Reading
1 Uzay. S., Selimoğlu. S., Muhasebe Denetimi. Gazi Kitabevi. 2009
Required Course instruments and materials
Class, projection device

Assessment Methods
Type of Assessment Week Hours Weight(%)
mid-term exam 8 1 40
Other assessment methods
1.Oral Examination
2.Quiz
3.Laboratory exam
4.Presentation
5.Report
6.Workshop
7.Performance Project
8.Term Paper
9.Project
final exam 16 1 60

Student Work Load
Type of Work Weekly Hours Number of Weeks Work Load
Weekly Course Hours (Theoretical+Practice) 3 14 42
Outside Class
       a) Reading 3 10 30
       b) Search in internet/Library 0
       c) Performance Project 0
       d) Prepare a workshop/Presentation/Report 0
       e) Term paper/Project 0
Oral Examination 0
Quiz 0
Laboratory exam 0
Own study for mid-term exam 2 2 4
mid-term exam 1 1 1
Own study for final exam 3 4 12
final exam 1 1 1
0
0
Total work load; 90