Information Of Programmes

INSTITUTE OF SOCIAL SCIENCES / MUD-509 - ACCOUNTING AND AUDITING (MASTER'S DEGREE WITHOUT THESIS)

Code: MUD-509

Course Title: ACCOUNTING AUDIT

Theoretical+Practice: 3+0

ECTS: 6

Year/Semester of Study

1 / Fall Semester

Level of Course

2nd Cycle Degree Programme

Type of Course

Optional

Department

ACCOUNTING AND AUDITING (MASTER'S DEGREE WITHOUT THESIS)

Pre-requisities and Co-requisites

None

Mode of Delivery

Face to Face

Teaching Period

14 Weeks

Name of Lecturer

FİLİZ ÖZŞAHİN KOÇ (filiz.ozsahin@nevsehir.edu.tr)

Name of Lecturer(s)

Language of Instruction

Turkish

Work Placement(s)

None

Objectives of the Course

The aim of this course is; For the audit profession, which has moved to an important point with the new Turkish Commercial Code, it is to bring professionals to business life and to train graduates who can perform accounting audits, compliance audits and activity audits in enterprises.

Learning Outcomes		PO	MME
The students who succeeded in this course:
LO-1	Ability to plan audit work	PO-1 Students who have taken the necessary courses based on their 4-year undergraduate level qualifications in the field of business administration or if they have received undergraduate education in another field can develop and deepen their knowledge in the field of accounting at the level of expertise.	Examination
LO-2	Ability to collect audit evidence in sufficient quantity and quality	PO-2 Explain the interaction of accounting with related disciplines such as sociology, psychology, and quantitative methods PO-3 Have the ability to transfer their knowledge of accounting to employees and teammates within the business.	Examination
LO-3	Ability to use appropriate auditing techniques	PO-4 Have the ability to analyze accounting information analytically and systematically. PO-5 Can use accounting information in business decisions and practices.	Examination
PO: Programme Outcomes MME:Method of measurement & Evaluation

Course Contents
This course examines the basic principles and techniques of auditing and reporting of audits.
Weekly Course Content
Week	Subject	Learning Activities and Teaching Methods
1	Audits and Types	Lecture, Question and Answer
2	Explanations About Independent Audit	Lecture, Question and Answer
3	Auditing Standards	Lecture, Question and Answer
4	Audit Process-Client Selection and Acceptance of the Job	Lecture, Question and Answer
5	Audit Planning	Lecture, Question and Answer
6	Internal Control System	Lecture, Question and Answer
7	Audit Evidence and Techniques	Lecture, Question and Answer
8	mid-term exam
9	Working Papers-Execution of the Audit Program	Lecture, Question and Answer
10	Final Activities Before the Audit Report	Lecture, Question and Answer
11	Reporting Audit Results	Lecture, Question and Answer
12	Independent Audit Regulation	Lecture, Question and Answer
13	Turkish Auditing Standards	Lecture, Question and Answer
14	Solving the Questions of the CPA Proficiency Exam	Exercises, problem solving
15	Solving the Questions of the CPA Proficiency Exam	Exercises, problem solving
16	final exam
Recommend Course Book / Supplementary Book/Reading
1	Bozkurt, N. Muhasebe Denetimi, Alfa Yayınları, İstanbul, 2018.
Required Course instruments and materials
Textbooks, Notebook, Blackboard

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	14	42
b) Search in internet/Library	3	14	42
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	3	7	21
mid-term exam	2	1	2
Own study for final exam	4	7	28
final exam	3	1	3
			0
			0
Total work load;			180