GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
AUDITING/1240051
Course Title: AUDITING
Credits 3 ECTS 7.5
Semester 1 Compulsory/Elective Elective
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
  Turkish
 -- NAME OF LECTURER(S)
  Asst. Prof. SALİH TORUN
 -- WEB SITE(S) OF LECTURER(S)
  http://websitem.gazi.edu.tr/site/salihtorun
 -- EMAIL(S) OF LECTURER(S)
  salihtorun@gazi.edu.tr
 -- LEARNING OUTCOMES OF THE COURSE UNIT
Learns Auditing Standards practices , Auditor skill
Learns stages on auditing process
Learns internal control system and factors of internal control system
Learns determination of fraud and error in accounting transaction within auditing
Learns adjustments of accounting records in case of fraud and error




 -- 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- 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 Tangible Fixed Assets
12. Week  Auditing of Financial expenses and Fiscal Depts
13. Week  Debt Financing Expenses and Financial Accounts Audit - Contingent Gains / Losses
14. Week  Analysis of Equity
15. Week  Analysis of Income and Expenditure account and Personal Expenditure
16. Week  Final exam
 -- RECOMMENDED OR REQUIRED READING
  Prof. Dr. Hasan KAVAL, “Muhasebe Denetimi”, Gazi Kitabevi, Eylül 2005, Ankara.
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
  Lecture, Question & Answer, Demonstration
 -- 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
14
3
42
 Searching in Internet and Library
14
3
42
 Designing and Applying Materials
0
 Preparing Reports
0
 Preparing Presentation
14
3
42
 Presentation
0
 Mid-Term and Studying for Mid-Term
1
10
10
 Final and Studying for Final
1
10
10
 Other
0
 TOTAL WORKLOAD: 
188
 TOTAL WORKLOAD / 25: 
7.52
 ECTS: 
7.5
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
 PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1Learns the fundamental principles and concepts of financial managementX
2Follows up to date academic papers and new trends in financial managementX
3Learns the functions and operations of national and international financial marketsX
4Gains the ability of analyzing and solving all sorts of possible financial problems that firms confront withX
5Learns the working capital management and management of short term liabilities and current assetsX
6Learns the financial instruments used in national and international markets. Understands the analysis and valuation of these instrumentsX
7Knows the fundamental accounting principles and financial statement analysisX
8Learns new financial instruments and derivatives market. Knows the valuation of financial derivativesX
9Understands both fundamental teories and new academic works and makes comparative analysis of financial teoriesX
10Learns investment analysis and portfolio managementX
11Gains practical and teoretical financial information necessary for an entrepreneur to evaluate alternative investments, to make investment decision and management of the invested firmX
12Deeply review the literature regarding the cost of capital, optimal capital structure and dividend policiesX
13Learns fundamental financial models and portfolio theoriesX
14Understands the financial and econometric models to value stocks and bonds and apply these models to the financial instruments in the marketX