PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
MVU 206	ACCOUNTING CONTROL	3 + 0	3rd Semester	5

COURSE DESCRIPTION

Course Level	Associate's Degree
Course Type	Compulsory
Course Objective	The aim of this course is to provide students with an understanding of the fundamental concepts, types of audits, and professional standards in accounting auditing, and to develop their knowledge and analytical skills in audit planning, evaluation of audit evidence, assessment of internal control systems, and auditing of financial statements.
Course Content	Fundamental concepts and historical development of accounting auditing; types of audits and professional standards; audit process and planning; audit evidence and techniques; working papers; internal control system; audit of asset and liability accounts; audit of income statement accounts; audit of financial statements; and audit report.
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.

COURSE LEARNING OUTCOMES

1	Explains the fundamental concepts of accounting auditing, types of audits, and professional standards.
2	Explains and evaluates the audit process in terms of planning, evidence collection, audit techniques, and working papers.
3	Evaluates the internal control system and accounting processes from an auditing perspective.
4	Analyzes financial statements and related accounts in accordance with auditing principles and evaluates audit findings.

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	33	33
Assignments	1	20	20
Mid-terms	1	15	15
Final examination	1	20	20
Total Work Load ECTS Credit of the Course			130 5

COURSE DETAILS

Select Year

	Course Term	No	Instructors
Details	2026-2027 Fall	1	BEKİR AKYÜREK

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester	Mode of Delivery
MVU 206	ACCOUNTING CONTROL	3 + 0	1	Turkish	2026-2027 Fall	Face to Face

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

Goals		The aim of this course is to provide students with an understanding of the fundamental concepts, types of audits, and professional standards in accounting auditing, and to develop their knowledge and analytical skills in audit planning, evaluation of audit evidence, assessment of internal control systems, and auditing of financial statements.
Content		Fundamental concepts and historical development of accounting auditing; types of audits and professional standards; audit process and planning; audit evidence and techniques; working papers; internal control system; audit of asset and liability accounts; audit of income statement accounts; audit of financial statements; and audit report.

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

Assesment Methods	Percentage (%)	Assesment Methods Title
Final Exam	60	Final Exam
Midterm Exam	40	Midterm Exam

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

Prospective Student