TYPE OF COURSE UNIT	Compulsory Course
LEVEL OF COURSE UNIT	Bachelor's Degree
YEAR OF STUDY	4
SEMESTER	Seventh Term (Fall)
NUMBER OF ECTS CREDITS ALLOCATED	5
NAME OF LECTURER(S)	Professor Deniz Umut Doğan
LEARNING OUTCOMES OF THE COURSE UNIT	At the end of this course, the students; 1) res of auditors and have the ability to associate accounting and auditing. 2) Will be able to identify the standards and discuss the importance of them in accounting. 3) Have knowledge about generally accepted auditing standards and interpret them. 4) have the ability to identify the process of audit and how to apply this process. 5) Have knowledge about internal control system and has the ability to identify internal control elements. 6) Have the ability to associate independent auditing and internal control system. 7) Know how to prepare an auditor's report 8) Have the knowledge to audit a company's assets, liabilities, income and expenses 9) Have the knowledge over legal legislations and basic information such as; Code of Commerce, Capital Markets Boars Law and Regulations, Professional Regulations.
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	None
COURSE DEFINITION	Auditing theory and practice applicable to manufacturing business organizations in general; auditing standards, procedures, rules of professional conduct and related material of professional importance. Throw light to the investors, that are shareholders or creditors, in taking decision on their investments, provide reliability of that company with accounting audit, basic concept relating to auditing; plan of auditing, internal control system, information on working papers, procedure of auditing company's assets and resource; preparation of audit report.
COURSE CONTENTS	WEEK TOPICS 1st Week Definition of auditing 2nd Week The relationship between accounting and auditing. 3rd Week Categories of auditing 4th Week Categories of auditing 5th Week Generally Accepted Auditing Standards 6th Week Internal Control System 7th Week Midterm 8th Week Auditing Process 9th Week Auditor's Report 10th Week Auditor's Report 11th Week Audit of asset accounts 12th Week Audit of liability accounts 13th Week Audit of income and expense accounts 14th Week Review
RECOMENDED OR REQUIRED READING	Auditing and Assurance Services, Robertson J.C., Timothy J. Denetim, Güredin E.
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture,Discussion,Questions/Answers,Presentation
ASSESSMENT METHODS AND CRITERIA	Quantity Percentage(%) Mid-term 1 30 Assignment 1 10 Quiz 1 10 Total(%) 50 Contribution of In-term Studies to Overall Grade(%) 50 Contribution of Final Examination to Overall Grade(%) 50 Total(%) 100
ECTS WORKLOAD	Activities Number Hours Workload Midterm exam 1 3 3 Preparation for Quiz 2 3 6 Individual or group work 14 3 42 Preparation for Final exam 1 30 30 Course hours 14 3 42 Preparation for Midterm exam 1 20 20 Laboratory (including preparation) Final exam 1 3 3 Homework 1 5 5 Total Workload 151 Total Workload / 30 5,03 ECTS Credits of the Course 5
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No