Yazdır

Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
AUDITING MUP 104 2 3 + 0 3 4
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Önlisans
Dersin Türü ZORUNLU
Dersin Koordinatörü Dr.Öğr.Üyesi İSMAİL GÜMÜŞ
Dersi Verenler
Dersin Yardımcıları
Dersin Kategorisi
Dersin Amacı
Auditing enables the companies to control and determine the information, expressed in financial numbers in a given period, to the conformity with predetermined criteria and laws. Also it aims to submit suggestion and preventive reports on this subject. This function includes assessment made by an independent professional or someone who is qualified in this subject at the end of process of gathering document and information. So, it aims to direct the economic working of the company to a positive way.
Dersin İçeriği
To make comprehend generally accepted auditing standards and to explain how auditing process works by explaning the basic concepts of auditing
Dersin Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 - To comprehend the basic concepts in auditing 1 - 2 - A - C -
2 - To comprehend historical evolution of auditing 1 - 2 - A -
3 - To be able to determine aims and targets of auditing and control 1 - 2 - A - B -
4 - To comprehend the report process and planning of auditing 1 - 4 - A - C -
5 - To comprehend internal control system 1 - 4 - A - B -
6 - To understand the proofs of auditing 1 - 2 - A - C -
7 - To understand the working papers 1 - 2 - A - C -
8 - To comprehend the professional legislation 1 - 2 - A - C -
Öğretim Yöntemleri: 1:Lecture 2:Question-Answer 4:Drilland Practice
Ölçme Yöntemleri: A:Testing C:Homework B:Oral Exam

Ders Akışı

Hafta Konular ÖnHazırlık
1 The aim, importance and concept of auditing
2 The history of auditing
3 Aims of auditing
4 Knowledge on auditing and the controller
5 In-business accounting control system
6 Proofs of auditing and technics
7 Statistical sampling methods used for auditing
8 Auditing working programs
9 Auditing papers
10 Midterm Exam
11 Preparation of working papers
12 Auditing reports
13 Preparation of sample auditing report
14 The analysis of the law numbered 3568 on Independent Accountant, (IA), Certified Public Accountant, (CPA) and Sworn-in Certified Public Accountant.(Sworn-in CPA)

Kaynaklar

Ders Notu
Ders Kaynakları

Döküman Paylaşımı


Dersin Program Çıktılarına Katkısı

No Program Öğrenme Çıktıları KatkıDüzeyi
1 2 3 4 5
1 X
2 X
3 X
4 X
5
6
7
8
9 X
10
11 X

Değerlendirme Sistemi

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
AraSinav 1 70
KisaSinav 1 10
KisaSinav 2 10
Odev 1 10
Toplam 100
Yıliçinin Başarıya Oranı 50
Finalin Başarıya Oranı 50
Toplam 100

AKTS - İş Yükü

Etkinlik Sayısı Süresi(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 1 16
Mid-terms 1 6 6
Quiz 2 8 16
Assignment 1 4 4
Final examination 1 10 10
Toplam İş Yükü 100
Toplam İş Yükü /25(s) 4
Dersin AKTS Kredisi 4
; ;