PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
DDTC 226	AUDITING	2 + 0	4th Semester	4

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	Fundamental Concepts and Historical Development, Generally Accepted Auditing Standards , Audit Report Process and Planning , Audit Evidence and Techniques, Working Papers, Internal Control System, Audit of Asset and Resource Accounts, Result Accounts and Financial Statements Control.
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	Recognizes basic concepts of auditing
2	Learns auditing standards
3	Learns auditing process and auditing techniques
4	Conducts auditing of accounting items
5	Prepares auditing report

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	2	28
Mid-terms	1	28	28
Final examination	1	30	30
Report / Project	1	18	18
Total Work Load ECTS Credit of the Course			104 4

COURSE DETAILS

Select Year

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
DDTC 226	AUDITING	2 + 0	2	Turkish	2023-2024 Spring

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Lecturer MÜKRİME ÖKSÜZ DEMİRGUBUZ	mdemirgubuz@pau.edu.tr		TUR A0001	%60

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

Topics

Weeks	Topics
1	auditing,objectives of the audit
2	audit types
3	independent auditors
4	auditing standards
5	audit principles
6	audit process
7	internal control system
8	internal control system
9	audit planning
10	internal audit and internal auditor
11	audit evidence and audit techniques
12	audit sampling
13	audit reports
14	auditing of accounts

Materials

Materials are not specified.

Resources

Resources	Resources Language
Bağımsız Denetim Prof.Dr.Hayrettin Usul	Türkçe

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