GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION

INDEPENDENT AUDITING STANDARDS AND APPLICATIONS/5160003

Course Title:	INDEPENDENT AUDITING STANDARDS AND APPLICATIONS
Credits	3	ECTS	7.5
Semester	2	Compulsory/Elective	Compulsory

COURSE INFO

-- LANGUAGE OF INSTRUCTION

Turkish

-- NAME OF LECTURER(S)

Prof. Dr. Hasan KAVAL

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

http://websitem.gazi.edu.tr/site/kaval

-- EMAIL(S) OF LECTURER(S)

kaval@gazi.edu.tr

-- LEARNING OUTCOMES OF THE COURSE UNIT

Getting information about Auditing Standards and practices
Learning Auditing Standards practices , Auditor skill

-- 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	Objective and General Principles an Audit of Financial Statements
2. Week	Independent Auditing Standards- Professional standards, Workspace standards.
3. Week	Independent Auditing 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	Uuditinf 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)

Not Applicable

-- ASSESSMENT METHODS AND CRITERIA

	Quantity	Percentage
Mid-terms	0	30
Assignment	0	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	10	5	50
Practising Hours of Course Per Week			0
Reading			0
Searching in Internet and Library			0
Designing and Applying Materials			0
Preparing Reports			0
Preparing Presentation			0
Presentation			0
Mid-Term and Studying for Mid-Term	8	7	56
Final and Studying for Final	8	9	72
Other			0
TOTAL WORKLOAD:			178
TOTAL WORKLOAD / 25:			7.12
ECTS:			7.5

-- COURSE'S CONTRIBUTION TO PROGRAM

NO	PROGRAM LEARNING OUTCOMES	1	2	3	4	5
1						X
2						X
3						X
4						X
5						X
6						X
7						X
8						X
9						X
10						X
11						X
12						X
13						X
14						X

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GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR