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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
BDM 256AUDITING OF ACCOUNT3 + 04th Semester3

COURSE DESCRIPTION
Course Level Associate's Degree
Course Type Compulsory
Course Objective Basic Concepts and Historical Development, Generally Accepted Audit Standards, Audit report, process and planning, Realization of Auditing Proofs and Techniques.
Course Content Basic Concepts and Historical Development, Generally Accepted Audit Standards, Audit report, Process and Planning of Auditing, Evidence in auditing and Techniques, Working Papers, Internal control system, Auditing of Valuation and Source Accounts, Auditing of Financial Tables.
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Learn about the basic concepts of accounting control
2Determines the purposes and objectives of the audit and control
3Audit report, process and understand the plan
4Understands the system of internal control
5Audit evidence learns.
6Working

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12PO 13
LO 001  53  5322   
LO 0022     5   22 
LO 003  3   2  324 
LO 004   2      3  
LO 005  32  2      
LO 0062 35         
Sub Total4 1412  1432576 
Contribution1022002101110

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14342
Hours for off-the-classroom study (Pre-study, practice)10220
Mid-terms166
Final examination11010
Total Work Load

ECTS Credit of the Course






78

3
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2015-2016 Spring1HİLAL SARI ÖZGÜN
Details 2014-2015 Spring1MUSTAFA ZEKİ SARI
Details 2013-2014 Spring1MUSTAFA ZEKİ SARI
Details 2013-2014 Spring1MUSTAFA ZEKİ SARI
Details 2012-2013 Spring2MUSTAFA ZEKİ SARI


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
BDM 256 AUDITING OF ACCOUNT 3 + 0 1 Turkish 2015-2016 Spring
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Asts. Prof. Dr. HİLAL SARI ÖZGÜN sarih@pau.edu.tr BEMYO A0004 %80
Goals Basic Concepts and Historical Development, Generally Accepted Audit Standards, Audit report, process and planning, Realization of Auditing Proofs and Techniques.
Content Basic Concepts and Historical Development, Generally Accepted Audit Standards, Audit report, Process and Planning of Auditing, Evidence in auditing and Techniques, Working Papers, Internal control system, Auditing of Valuation and Source Accounts, Auditing of Financial Tables.
Topics
WeeksTopics
1 Basic Concepts and Historical Development
2 Generally Accepted Audit Standards
3 Audit report
4 Process and Planning of Auditing
5 Evidence in auditing and Techniques
6 Working Papers
7 Internal control system
8 Auditing of Valuation and Source Accounts,
9 midterm
10 Prepare audit report
11 audit report writing
12 internal audit
13 external audit
14 financial audit
Materials
Materials are not specified.
Resources
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam60Final Exam
Midterm Exam40Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes