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Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
AUDITING EIS 529 0 3 + 0 3 7
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Yüksek Lisans
Dersin Türü SECMELI
Dersin Koordinatörü Prof.Dr. MELEK AKGÜN
Dersi Verenler
Dersin Yardımcıları Zülküf ÇEVİK
Dersin Kategorisi
Dersin Amacı
The objective of this course is to give general information on auditing of financial tables, auditing standarts, auditing reports.
Dersin İçeriği
Accounting and auditing standards, Audit Evidence, Audit on Assets
Dersin Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 - To understand the basic concepts of Accounting and auditing standards relating to the management. 1 - 2 - A - C -
2 - To show the relationship between types of Auditing. 1 - 2 - A - C -
3 - To comprehend Audit Evidence, evidence gathering techniques and types of evidence. 1 - 2 - A - C -
4 - To make Audit on Assets, resources, accounts. 1 - 2 - A - C -
5 - To provide an overall assessment of supervisory practices. 1 - 2 - A - C -
6 - To specialize in writing short-and long audit report and to understand and apply the criteria of a fair trial. 1 - 2 - A - C -
Öğretim Yöntemleri: 1:Lecture 2:Question-Answer
Ölçme Yöntemleri: A:Testing C:Homework

Ders Akışı

Hafta Konular ÖnHazırlık
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 Audit programs, sample audit program
10 Definition, types and benefits of working papers
11 Preparation, filing, ownership and secrecy of working papers
12 Reporting standarts, disclosion opinion and preparation of audit reports
13 Special reports, internal control reports,
14 principles of writing short and long type reports

Kaynaklar

Ders Notu Muhasebe Denetimi, Hasan Gürbüz, Bilim Teknik Yayınevi
Ders Kaynakları

Döküman Paylaşımı


Dersin Program Çıktılarına Katkısı

No Program Öğrenme Çıktıları KatkıDüzeyi
1 2 3 4 5

Değerlendirme Sistemi

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
AraSinav 1 25
Odev 1 37
Odev 2 38
Toplam 100
Yıliçinin Başarıya Oranı 20
Finalin Başarıya Oranı 80
Toplam 100

AKTS - İş Yükü

Etkinlik Sayısı Süresi(Saat) Toplam İş yükü(Saat)
Course Duration (Including the exam week: 16x Total course hours) 16 1 16
Hours for off-the-classroom study (Pre-study, practice) 16 7 112
Mid-terms 1 10 10
Assignment 2 12 24
Final examination 1 15 15
Toplam İş Yükü 177
Toplam İş Yükü /25(s) 7.08
Dersin AKTS Kredisi 7.08
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