GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION

AUDITING/ISLE406

Course Title:	AUDITING
Credits	3	ECTS	5
Semester	8	Compulsory/Elective	Compulsory

COURSE INFO

-- LANGUAGE OF INSTRUCTION

Turkish

-- NAME OF LECTURER(S)

Yrd.Doç.Dr. ADEM ALTAY

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

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

-- EMAIL(S) OF LECTURER(S)

altay@gazi.edu.tr

-- LEARNING OUTCOMES OF THE COURSE UNIT

To learn what auditing is
Importance of internal control system for auditing
Auditing practices peculiar to control field
Learn the audit report.
Know auditing standards.
Read knows the value of the control.
Know the supervision of securities
Know the control of receivables.
Stock control and knows the questions are solved.
Learn the controls of tangible assets.

-- 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

Muhasebe I, Muhasebe II, Dönem sonu muhasebe uygulamalarıi Finansal Tablolar Analizi, Maliyet Muhasebesi I

--COURSE CONTENT
1. Week	nature and the functions of the audting, audited entities and kinds of audit, requirements of being auditer
2. Week	auditing process - taking the job - planning- reporting period and audit opinion
3. Week	planning phase in auditing - identification methods of firm's external enviroment and internal kontrolls and systems
4. Week	Auditing of cash and cash equivalents- auditing of cash and other cash equivalents- their internal controls
5. Week	banks- bank borrowings and foreign currency accounts- auditing of foreign currency accounts - auditing of exchange profit and loss
6. Week	auditing of inventories and other purchases and their internal controls and opratonel tests
7. Week	sales - auditing of period-end inventories and their internal controls and operatonel tests- analitycal research
8. Week	midterm exam
9. Week	auditing of liabilities and transaction of related parties, transactions of within period and end of period- operational and verification tests
10. Week	Auditing of tangible fix assets, auditing of purchasings - depreciation- revaluation- corrections
11. Week	tax and auditing of tax accounts
12. Week	auditing of bonds and other debt instruments- auditing of financial leasing accounts
13. Week	auditing of equity accounts- incresing of equity - equity reserves and statement of change in eqity
14. Week	Review of expense accounts, tets made for periodicity - prepaid expenses and expense accurals
15. Week	final exam
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	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	5	4	20
Searching in Internet and Library	2	3	6
Designing and Applying Materials			0
Preparing Reports			0
Preparing Presentation			0
Presentation			0
Mid-Term and Studying for Mid-Term	10	3	30
Final and Studying for Final	10	3	30
Other			0
TOTAL WORKLOAD:			128
TOTAL WORKLOAD / 25:			5.12
ECTS:			5

-- COURSE'S CONTRIBUTION TO PROGRAM

NO	PROGRAM LEARNING OUTCOMES	1	2	3	4	5
1	To gain the required the basic knowledge of business’s functions of management and organization, marketing, production, accounting and finance, and related to other disciplines and to be able to critically questioned.					X
2	To save the changes in balance sheet items and occurring within a particular period in the elements of income and expenditure in the business, to classes, to analyze the results by reporting to relevant persons and groups.					X
3	To conduct research for the solution of business problems, to interpret the information obtained from the field, to be able to develop solutions and prepare a project.					X
4	To be able to develop the necessary strategies which is related to marketing and sales and to apply them by combining the technologies according to require of the day.					X
5	To analyze how to reach the necessary resources to be brought together of the production factors to enhance the spirit of entrepreneurship.					X
6	To plan, apply or control the required strategies which is related to production and to use information about modern production system					X
7	To direct learning process that is acquired knowledge and skills in the functions of business as with the principle of lifelong learning.					X
8	To ensure the increase business value and to evaluate development of capital markets and international financial markets.					X
9	To understand classical, neoclassical and modern approaches on the management process, to analyze human resources, selection and recruitment, to regulate human relations in organizations.					X
10	To be able to express with at least one foreign language which is acquired knowledge and skills in the functions of business, and to be able to use information technology related businesses when its necessary.					X
11	To gain problem-solving skill, follows the changes in the world related to the functions of business, and have ability to promote innovation.					X
12	To act according to the values and social ethics which is related to business fields, and to have necessary awareness of The universality of social rights, social justice, quality, environmental and cultural values protection, occupational health and safety.					X
13	To gain professional competence in order to work in non-governmental organizations in the private and public sector.					X

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GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR