COURSE SYLLABUS

ACCOUNTING AUDIT

1	Course Title:	ACCOUNTING AUDIT
2	Course Code:	ISL4201
3	Type of Course:	Optional
4	Level of Course:	First Cycle
5	Year of Study:	4
6	Semester:	7
7	ECTS Credits Allocated:	5
8	Theoretical (hour/week):	3
9	Practice (hour/week) :	0
10	Laboratory (hour/week) :	0
11	Prerequisites:	None
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Prof. Dr. Ümit Gücenme Gençoğlu
16	Course Lecturers:	Prof. Dr. Adem ÇABUK
17	Contactinformation of the Course Coordinator:	umitgucenme@uludag.edu.tr
18	Website:
19	Objective of the Course:	The objective of the course is to provide certified public accountant for audit profession carried to an important point with the new Turkish Commercial Code and to train graduates who can do accounting audit, compliance audit and operational audit.
20	Contribution of the Course to Professional Development

Learning Outcomes:

1	Able to plan audit work;
2	Able to gather audit evidence in adequate quantity and quality;
3	Able to use appropriate audit techniques;
4	Able to prepare working papers;
5	Able to design internal control system in organisations;
6	Able to arrange an audit report;
7	Able to determine audit procedures for each account;

22	Course Content:

Week	Theoretical	Practical
1	Concept of Audit, Types of Audit and Legal Regulations about the Audit
2	General Accepted Auditing Standards and Professional Ethics in Audit
3	Audit Objectives, Audit Process and Audit Planning
4	Materiality and Risk in Audit Process
5	Audit Evidence and Evidence Gathering Techniques
6	Working Papers
7	Internal Control System and Reviewing the Internal Control System
8	Completing the Audit and Audit Reports
9	Auditing of the Current Asset Accounts and Practices
10	Auditing of the Fixed Asset Accounts and Practices
11	Auditing of the Liability Accounts and Practices
12	Auditing of the Shareholders Equity Accounts and Practices
13	Auditing of the Comprehensive Income Statement Accounts and Practices
14	Operational Audit

23	Textbooks, References and/or Other Materials:	GÜREDİN Ersin, Denetim ve Güvence Hizmetleri, 11.b., Arıkan Basım Yayım Dağıtım, İstanbul, 2007. GÜCENME GENÇOĞLU Ümit, Muhasebe Denetimi, 1.b., Aktüel Yayınları, Bursa, 2004. KEPEKÇİ Celal, Bağımsız Denetim, 5.b., Avcıol Basım Yayın, İstanbul, 2004. BOZKURT Nejat, Muhasebe Denetimi, 5.b., Alfa Yayınları, İstanbul, 2010. GÜRBÜZ Hasan, Muhasebe Denetimi, 4.b., Bilim Teknik Yayınevi, İstanbul, 1995. KAVAL Hasan, Muhasebe Denetimi, 3.b., Gazi Kitabevi, Ankara, 2008
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	1	40
Quiz	0	0
Homeworks, Performances	0	0
Final Exam	1	60
Total	2	100
Contribution of Term (Year) Learning Activities to Success Grade		40
Contribution of Final Exam to Success Grade		60
Total		100
Measurement and Evaluation Techniques Used in the Course
Information

ECTS / WORK LOAD TABLE

CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High