GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
ACCOUNTING AUDITING/ISLE406
Course Title: ACCOUNTING AUDITING
Credits 3 ECTS 5
Semester 6 Compulsory/Elective Elective
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
  Turkish
 -- NAME OF LECTURER(S)
  Prof. Beyhan MARŞAP
 -- WEB SITE(S) OF LECTURER(S)
  www.gazi.edu.tr/bguclu
 -- EMAIL(S) OF LECTURER(S)
  bguclu@gazi.edu.tr
 -- LEARNING OUTCOMES OF THE COURSE UNIT
Define the basic concepts of auditing and comprehend the standards of Auditing, fully.
Indicate the relationship between the types of auditing by distinguishing those types.
Define auditing evidences, evidence providing techniques and evidence kinds.
Conduct auditing of the accounts of asset, root and result accounts in a formal way.
Present a general assessment about the auditing application.
Become an expert about writing short and long auditing report, comprehend the fair judgment criteria and carry out the fair judgment criteria.
 -- MODE OF DELIVERY
  The mode of delivery of this course is Face to face
 -- PREREQUISITES AND CO-REQUISITES
  There is no prerequisite or co-requisite for this course.
 -- RECOMMENDED OPTIONAL PROGRAMME COMPONENTS
  There is no recommended optional programme component for this course.
 --COURSE CONTENT
1. Week  Concepts Of Audit And Auditor, Accounting Audit And The History Of Audit Job, Types Of Accounting Audit, Types Of Auditors
2. Week  Needs For Independent Audit Of Financial Statements, The Steps Of Audit, Auditing Standarts
3. Week  Main Components And The Meaning Of Internal Control System
4. Week  Evaluation Of Internal Control System And The Errors With Accounting Information
5. Week  Definition Of Audit Evidences, Types Of Evidences, Techniques Of Audit
6. Week  Quality Of Audit Evidences, Determining The Number Of Samples, Audit Procedures
7. Week  The Basis And The Advantages Of Statistical Sampling Technique, Techniques Of Sampling
8. Week  Statistical Sampling Methods, General Evaluation Of Sampling Techniques
9. Week  Midterm Exam
10. Week  Audit Programs, Sample Audit Program
11. Week  Definition, Types And Benefits Of Working Papers
12. Week  Preparation, Filing, Ownership And Secrecy Of Working Papers
13. Week  Reporting Standarts, Disclosion Opinion And Preparation Of Audit Reports
14. Week  Special Reports, Internal Control Reports, Principles Of Writing Short And Long Type Reports
15. Week  Case Study
16. Week  Final
 -- RECOMMENDED OR REQUIRED READING
  Gürbüz, Hasan, Muhasebe Denetimi, Bilim Teknik Yayınevi, İstanbul Bozkurt, Nejat, Muhasebe Denetimi, Alfa, İstanbul Haftacı, Vasfi, Muhasebe Denetimi, Avcı Ofset, İstanbul
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
   Lecture, Question & Answer, Demonstration, Drill - Practise
 -- WORK PLACEMENT(S)
  Not Applicable
 -- ASSESSMENT METHODS AND CRITERIA
 
Quantity
Percentage
 Mid-terms
1
40
 Assignment
0
0
 Exercises
0
0
 Projects
0
0
 Practice
0
0
 Quiz
0
0
 Contribution of In-term Studies to Overall Grade  
40
 Contribution of Final Examination to Overall Grade  
60
 -- WORKLOAD
 Efficiency  Total Week Count  Weekly Duration (in hour)  Total Workload in Semester
 Theoretical Study Hours of Course Per Week
14
3
42
 Practising Hours of Course Per Week
0
 Reading
11
3
33
 Searching in Internet and Library
11
2
22
 Designing and Applying Materials
0
 Preparing Reports
0
 Preparing Presentation
0
 Presentation
0
 Mid-Term and Studying for Mid-Term
8
2
16
 Final and Studying for Final
4
3
12
 Other
0
 TOTAL WORKLOAD: 
125
 TOTAL WORKLOAD / 25: 
5
 ECTS: 
5
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
 PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1Having theoretical knowledge in international trade management, international business administration, international logistic international law areas and having ability and professional expertise in terms of implementationX
2Having professional competence in order to be assigned in various private and public sector institutions like national and international trade organizations and unions, economics consultancy offices, under secretariat of foreign trade and foreign trade officesX
3Having knowledge about other disciplines like business administration, economics, law, public administration and international relations that are related to international tradeX
4Being able to behave according to principles of ethical behaviors in all international trade areasX
5Having abilities about issues like information technologies, basic computer programs and foreign language that are needed to perform international trade activitiesX
6Being aware of the economical, political and cultural integrations and systems in his/her country and all over the world, to be able to position the country and organization while performing activates related to his/her areaX
7Beeing capable of identifying problems in his/her field, access to relevant resources, having knowledge about the legislation and abilities to produce scientific knowledge and analyzing-synthesizing abilities to carry out a researchX
8Having knowledge and qualifications to carry out and complete a national and an international projectX
9Carrying out activities relevant to his/her field, having critical, creative and innovative thinking abilitiesX
10Having theoretical and practical knowledge and abilities needed to undertake international trade activities related to export-import, exchange, regional collaborations and organizations, free zone practicesX
11Having knowledge and abilities about transporting, storing, supply chain management, risk analysis and insurance and to carry out national and international logistic activitiesX
12Having basic business administration information about production, management, marketing, accounting, finance and human resources in order to undertake international trade and having abilities about quantitative methods that help to have this knowledgeX
13Pursuing and applying legislation information about national and international trade law, public law and private law in order to manage international trade operationsX