1	Course Title:	APPLIED AUDITING
2	Course Code:	IMD5328
3	Type of Course:	Optional
4	Level of Course:	Second Cycle
5	Year of Study:	1
6	Semester:	2
7	ECTS Credits Allocated:	5
8	Theoretical (hour/week):	3
9	Practice (hour/week) :	0
10	Laboratory (hour/week) :	0
11	Prerequisites:
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Dr. Ögr. Üyesi ŞÜKRÜ DOKUR
16	Course Lecturers:
17	Contactinformation of the Course Coordinator:	Dr.Öğr.Üyesi Şükrü DOKUR sukrudokur@uludag.edu.tr Tel: 0224 29 41046
18	Website:
19	Objective of the Course:	Giving information about application of the audit process
20	Contribution of the Course to Professional Development	Can apply the audit process.

21

Learning Outcomes:

1 Realising basic obligations of audit by the auditor or audit firms; 2 Disclosure of practice standards for auditors and audit firms; 3 Explanation of striking points before audit contract and after audit reporting; 4 Emphasis of the international and national developments in auditing practices; 5 Attract attention to the importance of auditing practices in the face of international and national developments;

22	Course Content:

Week	Theoretical	Practical
1	Control laws regulating corporate and business processes to be made in the selection of auditor
2	The role and importance on Auditing practices by Turkey Financial Reporting and Accounting Standards and existing legislation
3	The role and importance of Turkey Auditing Standards on the Auditing practices
4	Independent Audit Process
5	Applications Before Audit Process
6	Preparation of Auditing Contract and important points to be considered
7	Audit Planning and Oversight
8	Recognition of the internal control system of the company to be audited
9	Evaluation of Risks
10	Audit team and coordination between the team communication
11	Types of evidence and filing
12	Evidence collection and evaluation of the evidence gathered
13	Final checks before the audit report and the additional audit techniques
14	The preparation of Auditing report, presentation and publication

23	Textbooks, References and/or Other Materials:	Münevver Yılancı, İç Denetim, 2006 Davut Pehlivanlı, Modern İç Denetim, 2010 Hasan Kaval, Muhasebe Denetimi, 2008 Ersin Güredin, Denetim ve Güvence Hizmetleri, 2010, KGK Düzenlemeleri
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	0	0
Quiz	0	0
Homeworks, Performances	0	0
Final Exam	1	100
Total	1	100
Contribution of Term (Year) Learning Activities to Success Grade		0
Contribution of Final Exam to Success Grade		100
Total		100
Measurement and Evaluation Techniques Used in the Course	Relative evaluation system (RES)
Information	-

25

ECTS / WORK LOAD TABLE

Activites	NUMBER	TIME [Hour]	Total WorkLoad [Hour]
Theoretical	14	3	42
Practicals/Labs	0	0	0
Self Study and Preparation	14	3	42
Homeworks, Performances	0	30	30
Projects	0	0	0
Field Studies	0	0	0
Midtermexams	0	0	0
Others	0	0	0
Final Exams	1	40	40
Total WorkLoad			154
Total workload/ 30 hr			5,13
ECTS Credit of the Course			5

26	CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS
PQ1 PQ2 PQ3 PQ4 PQ5 PQ6 PQ7 PQ8 PQ9 PQ10 PQ11 PQ12 LO1 4 0 0 0 0 0 2 0 0 0 0 4 LO2 4 0 0 0 0 0 0 0 0 0 3 4 LO3 4 0 0 0 0 0 0 0 0 0 3 4 LO4 0 0 0 0 5 5 0 0 0 0 0 0 LO5 0 0 0 0 5 5 0 0 0 0 0 0

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High