Course Name Code Semester T+U Hours Credit ECTS
Auditing ISL 435 7 2 + 0 2 5
Precondition Courses
Recommended Optional Courses
Course Language Turkish
Course Level Bachelor's Degree
Course Type Optional
Course Coordinator Doç.Dr. METİN SARIASLAN
Course Lecturers Doç.Dr. METİN SARIASLAN,
Course Assistants Res.Asst. Zülküf Çevik
Course Category Other
Course Objective The aim of this course is to help students to learn the basic concepts of auditing and understand the auditing appications.
Course Content Basic concepts, Generally accepted auditing standarts, Auditing reporting process and planning, techniques and evidence of auditing, working papers, internal control system, Auditing of accounts.
# Course Learning Outcomes Teaching Methods Assessment Methods
1 Define the basic concepts of Auditing and Comprehend the standards of Auditing, fully. Lecture, Question-Answer, Testing,
2 Indicate the relationship between the types of Auditing by distinguishing those types. Lecture, Question-Answer, Testing,
3 Define auditing evidences, evidence providing techniques and evidence kinds. Case Study, Lecture, Question-Answer, Drilland Practice, Testing,
4 Conduct auditing of the accounts of Asset, Root and Result accounts in a formal way. Lecture, Question-Answer, Motivations to Show, Case Study, Testing,
5 Present a general assessment about the Auditing Application. Lecture, Question-Answer, Discussion, Case Study, Testing,
6 Become an expert about writing short and long Auditing report, comprehend the fair judgment criteria and carry out the fair judgment criteria. Lecture, Question-Answer, Discussion, Case Study, Testing,
Week Course Topics Preliminary Preparation
1 Concepts of audit and auditor, accounting audit and the history of audit job, types of accounting audit, types of auditors
2 Needs for independent audit of financial statements, the steps of audit, auditing standarts
3 Main components and the meaning of internal control system
4 Evaluation of internal control system and the errors with accounting information
5 Definition of audit evidences, types of evidences, techniques of audit
6 Quality of audit evidences, determining the number of samples, audit procedures,
7 The basis and the advantages of statistical sampling technique, techniques of sampling,
8 Statistical sampling methods, general evaluation of sampling techniques
9 Midterm exam
10 Audit programs, sample audit program
11 Definition, types and benefits of working papers
12 Preparation, filing, ownership and secrecy of working papers
13 Reporting standarts, disclosion opinion and preparation of audit reports
14 Special reports, internal control reports, principles of writing short and long type reports
Course Notes
Course Resources
Order Program Outcomes Level of Contribution
1 2 3 4 5
1 Our students will have fundamental knowledge in business administration. X
2 Our students will be able to work in teams, and share information with team members in tasks of business administration X
3 Our students will identify and analyse problems to offer solutions in tasks of business administration. X
4 Our students will participate in projects about business administration process and tasks. X
5 Our students will accept responsibility in order to conclude tasks of business administration. X
6 Our students will define ethical problems in work environment and generate solutions. X
7 Our students can transfer their knowledge and suggestions with technology supported tools and written communication skills. X
8 Our students can transfer their knowledge and suggestions by written and verbal communication skills. X
Evaluation System
Semester Studies Contribution Rate
1. Ara Sınav 70
1. Kısa Sınav 10
1. Ödev 10
2. Kısa Sınav 10
Total 100
1. Yıl İçinin Başarıya 50
1. Final 50
Total 100
ECTS - Workload Activity Quantity Time (Hours) Total Workload (Hours)
Course Duration (Including the exam week: 16x Total course hours) 16 3 48
Hours for off-the-classroom study (Pre-study, practice) 16 2 32
Mid-terms 1 20 20
Quiz 2 10 20
Assignment 1 15 15
Final examination 1 30 30
Total Workload 165
Total Workload / 25 (Hours) 6.6
dersAKTSKredisi 5