GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION

AUDITING/2180005

Course Title:	AUDITING
Credits	3	ECTS	7.5
Semester	2	Compulsory/Elective	Compulsory

COURSE INFO

-- LANGUAGE OF INSTRUCTION

Turkish

-- NAME OF LECTURER(S)

Prof. Semih Hüseyin TOKAY

-- WEB SITE(S) OF LECTURER(S)

www.gazi.edu.tr/shtokay

-- EMAIL(S) OF LECTURER(S)

shtokay@gazi.edu.tr

-- LEARNING OUTCOMES OF THE COURSE UNIT

Gains information about Auditing Standards.
Learns Auditing Standards practices.

-- 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	Qualification, Aim and forms of Auditing
2. Week	Independent Auditing Standards- Professional standards, Workspace standards
3. Week	Independent Auditing Standards- Professional standards, Workspace standards- Reporting Standards
4. Week	Internal Control System
5. Week	Auditing of Cash Flow Statement
6. Week	Auditing of Sellings and Trade Receivables
7. Week	Auditing of and Trade Receivables
8. Week	Mid-term exam
9. Week	Auditing of Trade Debts and Inventories
10. Week	Auditing of Inventories
11. Week	Auditing of securities, participations and subsidiaries
12. Week	Auditing of Tangible Fixed Assets
13. Week	Auditing of Financial expenses and Fiscal Depts
14. Week	Analysis of Equity
15. Week	Analysis of Income and Expenditure account and Personal Expenditure
16. Week	Final exam

-- RECOMMENDED OR REQUIRED READING

Muhasebe Denetimi, Prof. Dr. Hasan KAVAL; Muhasebe Denetimi Prof. Dr. Nejat Bozkurt, Muhasebe Denetimi ve Mali Analiz Prof. Dr. Ersin GÜREDİN, Muhasebe Denetimi Prof. Dr. Hasan GÜRBÜZ

-- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS

Lecture, Question & Answer, Demonstration, Drill - Practise

-- WORK PLACEMENT(S)

None

-- ASSESSMENT METHODS AND CRITERIA

	Quantity	Percentage
Mid-terms	1	30
Assignment	1	20
Exercises	0	0
Projects	0	0
Practice	0	0
Quiz	0	0
Contribution of In-term Studies to Overall Grade		50
Contribution of Final Examination to Overall Grade		50

-- 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	14	3	42
Searching in Internet and Library	14	3	42
Designing and Applying Materials			0
Preparing Reports	2	4	8
Preparing Presentation	2	4	8
Presentation	1	2	2
Mid-Term and Studying for Mid-Term	2	4	8
Final and Studying for Final	2	4	8
Other	8	3	24
TOTAL WORKLOAD:			184
TOTAL WORKLOAD / 25:			7.36
ECTS:			7.5

-- COURSE'S CONTRIBUTION TO PROGRAM

NO	PROGRAM LEARNING OUTCOMES	1	2	3	4	5
1	Learns the fundamental principles and concepts of accounting.				X
2	Follows up to date academic papers and new trends in accounting					X
3	Learns the functions and operations of national and international accounting regulations					X
4	Gains the ability of analyzing and solving all sorts of possible accounting problems that firms confront with				X
5	Comprehends the issue of Net Working Capital and Cash Flow problems and prepare the related statements			X
6	Comprehends the proper costing analysis for management decisions				X
7	Knows the fundamental accounting principles and financial statement analysis					X
8	Learns both fundamental and contemporary topics in cost accounting through up to date cases					X
9	Analyzes special topics in joint venture accounting and understands their applications in accounting				X
10	Learns financial reporting standards and makes comparative analysis and applications.					X
11	Knows fundamental accounting theories and compares them with the modern theories			X
12	Learns advanced business accounting and cost accounting. Analyzes complicated topics such as accounting of financial instruments.				X
13	Gets comprehensive knowledge of auditing and learns independent auditing standards and their applications					X
14	Understands econometric models in accounting and learns their application to real cases.			X

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GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR