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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
BUSI 404AUDITING3 + 06th Semester5

COURSE DESCRIPTION
Course Level Bachelor's Degree
Course Type Elective
Course Objective The objective of the course is to introduce auditing concept and auditing standards and to teach auditing process and auditing techniques.
Course Content Auditing concept and types of auditing, auditing standards and auditing process, auditing transactions of assets and sources, and preparing of audit report are examined.
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

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

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11
LO 00153 1222 13 
LO 00253 1222 13 
LO 00354 2322 141
LO 00455 2322 151
LO 00555 2322 151
Sub Total2520 8131010 5203
Contribution54023220141

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)14456
Mid-terms11515
Final examination11717
Total Work Load

ECTS Credit of the Course






130

5
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2017-2018 Spring1YAVUZ SELİM ESER


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
BUSI 404 AUDITING 3 + 0 1 Turkish 2017-2018 Spring
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
İİBF C0105 %70
Goals The objective of the course is to introduce auditing concept and auditing standards and to teach auditing process and auditing techniques.
Content Auditing concept and types of auditing, auditing standards and auditing process, auditing transactions of assets and sources, and preparing of audit report are examined.
Topics
WeeksTopics
1 Introduction to Auditing
2 Accounting-Auditing Relation
3 Kinds of Audit and Auditor
4 Generally Accepted Auditing Standards
5 Auditing Process and Planning
6 Internal Control System
7 Audit Proofs and Procedures
8 Midterm Exam
9 Audit Techniques
10 Auditing Report
11 Generally Accepted Accounting Principles
12 Auditing of Current Assets
13 Auditing of Fixed Assets
14 Auditing of Liabilities and Equity Auditing of Income Statement Accounts
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