Ders Adı | Kodu | Yarıyıl | T+U Saat | Kredi | AKTS |
---|---|---|---|---|---|
Audıtıng | ISL 435 | 7 | 2 + 0 | 2 | 5 |
Ön Koşul Dersleri | |
Önerilen Seçmeli Dersler | |
Dersin Dili | Türkçe |
Dersin Seviyesi | Lisans |
Dersin Türü | Seçmeli |
Dersin Koordinatörü | Doç.Dr. METİN SARIASLAN |
Dersi Verenler | Doç.Dr. METİN SARIASLAN, |
Dersin Yardımcıları | Res.Asst. Zülküf Çevik |
Dersin Kategorisi | Diğer |
Dersin Amacı | The aim of this course is to help students to learn the basic concepts of auditing and understand the auditing appications. |
Dersin İçeriği | Basic concepts, Generally accepted auditing standarts, Auditing reporting process and planning, techniques and evidence of auditing, working papers, internal control system, Auditing of accounts. |
# | Ders Öğrenme Çıktıları | Öğretim Yöntemleri | Ölçme Yöntemleri |
---|---|---|---|
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, |
Hafta | Ders Konuları | Ön Hazırlık |
---|---|---|
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 |
Kaynaklar | |
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Ders Notu | |
Ders Kaynakları |
Sıra | Program Çıktıları | Katkı Düzeyi | |||||
---|---|---|---|---|---|---|---|
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 |
Değerlendirme Sistemi | |
---|---|
Yarıyıl Çalışmaları | Katkı Oranı |
1. Ara Sınav | 70 |
1. Kısa Sınav | 10 |
1. Ödev | 10 |
2. Kısa Sınav | 10 |
Toplam | 100 |
1. Yıl İçinin Başarıya | 50 |
1. Final | 50 |
Toplam | 100 |
AKTS - İş Yükü Etkinlik | Sayı | Süre (Saat) | Toplam İş Yükü (Saat) |
---|---|---|---|
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 |
Toplam İş Yükü | 165 | ||
Toplam İş Yükü / 25 (Saat) | 6,6 | ||
Dersin AKTS Kredisi | 5 |