PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
MUHA 206	AUDITING	3 + 0	4th Semester	3

COURSE DESCRIPTION

Course Level	Associate's Degree
Course Type	Compulsory
Course Objective	This course is intended to do with the student's bank transactions and accounting records
Course Content	Auditing standards classify, sort the audit process, audit of financial statements to distinguish between
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	Auditing standards classify
2	Audit process to sort
3	Audit of financial statements to distinguish between

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)	14	1	14
Assignments	2	5	10
Mid-terms	1	5	5
Final examination	1	7	7
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
MUHA 206	AUDITING	3 + 0	1	Turkish	2020-2021 Spring

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Lecturer MURAT ULUSOY	mulusoy@pau.edu.tr		BUMYO A0302	%70

Goals		This course is intended to do with the student's bank transactions and accounting records
Content		Auditing standards classify, sort the audit process, audit of financial statements to distinguish between

Topics

Weeks	Topics
1	Audit Conception, Functions, Audit Species, Audit Standarts.
2	Audit Conception, Functions, Audit Species, Audit Standarts.
3	Audit Process, Audit Aims, Audit Planning.
4	Audit Process, Audit Aims, Audit Planning.
5	Internal Audit, Internal Control Systems.
6	Audit Proofs, Audit Techniques, Analytical Investigation Procedures.
7	Working Sheets, Reporting of Audit.
8	Cash of Account and Bank of Account are maken an audit.
9	Midterm
10	Check Received, Check Given, Claim and Stock Accounts are maken an audit.
11	Stocks and Long-Term Assets Accounts are maken an audit.
12	Tax and Provision Accounts are maken an audit.
13	Capital, Income and Cost Accounts are maken an audit.
14	General repetition.

Materials

Materials are not specified.

Resources

Resources	Resources Language
Muhasebe Denetimi - Prof. Dr. Seval Kardeş SELİMOĞLU ve Diğerleri	Türkçe

Course Assessment

Assesment Methods	Percentage (%)	Assesment Methods Title
Final Exam	50	Final Exam
Midterm Exam	50	Midterm Exam

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

Prospective Student