PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
MVU 206	ACCOUNTING CONTROL	3 + 0	4th Semester	3

COURSE DESCRIPTION

Course Level	Associate's Degree
Course Type	Compulsory
Course Objective	Basic Concepts and Historical Development, Generally Accepted Auditing Standards, Audit Report, Process and Planning, Audit Evidence and Techniques to comprehend.
Course Content	Basic Concepts and Historical Development, Generally Accepted Auditing Standards, Audit Report, Process and Planning, Audit Evidence and Techniques, Working Papers, Internal Control System, Asset and Resource Accounts, Audit, Accounts and Audit of Financial Statements.
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	Learn about the basic concepts of accounting control
2	Determines the purposes and objectives of the audit and control

COURSE'S CONTRIBUTION TO PROGRAM

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION

Activities	Quantity	Duration (Hour)	Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)	14	3	42
Hours for off-the-classroom study (Pre-study, practice)	1	10	10
Assignments	1	10	10
Mid-terms	1	8	8
Final examination	1	8	8
Total Work Load ECTS Credit of the Course			78 3

COURSE DETAILS

Select Year

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
MVU 206	ACCOUNTING CONTROL	3 + 0	1	Turkish	2023-2024 Spring

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Lecturer BEKİR AKYÜREK	bakyurek@pau.edu.tr		KMYO A0104	%60

Goals		Basic Concepts and Historical Development, Generally Accepted Auditing Standards, Audit Report, Process and Planning, Audit Evidence and Techniques to comprehend.
Content		Basic Concepts and Historical Development, Generally Accepted Auditing Standards, Audit Report, Process and Planning, Audit Evidence and Techniques, Working Papers, Internal Control System, Asset and Resource Accounts, Audit, Accounts and Audit of Financial Statements.

Topics

Weeks	Topics
1	Audit Log and Audit Standards
2	Audit of Financial Statements
3	Significance of the Audit, Risk, Evidence and Working Papers
4	Audit Process and Internal Control
5	Overall Audit Plan and Audit Program
6	İnternal Audit
7	Process and Control Loop
8	Information Technology Environment Control
9	Sampling in Auditing
10	Sampling in Auditing
11	Audit Report Formats
12	Auditors Report and Auditors' Report
13	Auditors Report and Auditors' Report
14	Legal Responsibilities of Auditors

Materials

Materials are not specified.

Resources

Course Assessment

L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes

Prospective Student