PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
IMF 525	AUDITING AND INTERNATIONAL STANDARDS OF AUDITING	3 + 0	2nd Semester	6

COURSE DESCRIPTION

Course Level	Master's Degree
Course Type	Elective
Course Objective	The purpose of this course is to teach the audit process, audit techniques, and the preparation of audit reports. In addition, IAS to introduce, teach a comparison with the Turkish tax legislation
Course Content	In this course are examined the audit concept, types, process, control of resources in the enterprise's assets and operations and the preparation of the audit report with International Standards on Auditing (ISAs),
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	Knows audit processes and techniques.
2	Have information about the assets and the liability control.
3	Prepares audit reports.
4	Recognizes the International Standarts of Auditing

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	4	56
Assignments	6	5	30
Mid-terms	1	13	13
Final examination	1	15	15
Total Work Load ECTS Credit of the Course			156 6

COURSE DETAILS

Select Year

	Course Term	No	Instructors
Details	2022-2023 Spring	1	MEHMET UTKU

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
IMF 525	AUDITING AND INTERNATIONAL STANDARDS OF AUDITING	3 + 0	1	Turkish	2022-2023 Spring

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Assoc. Prof. Dr. MEHMET UTKU	mutku@pau.edu.tr		İİBF A0120	%70

Goals		The purpose of this course is to teach the audit process, audit techniques, and the preparation of audit reports. In addition, IAS to introduce, teach a comparison with the Turkish tax legislation
Content		In this course are examined the audit concept, types, process, control of resources in the enterprise's assets and operations and the preparation of the audit report with International Standards on Auditing (ISAs),

Topics

Materials

Materials are not specified.

Resources

Resources	Resources Language
Necdet sağlam ve Mehmet Yolcu, (2014), Türkiye Denetim Standartlarına Göre Finansal Tabloların Bağımsız Denetimi ve Raporlanması, Yaklaşım Yayıncılık, Ankara.	Türkçe
Ersin Güredin, (2010), Denetim ve Güvence Hizmetleri, Türkmen Kitabevi,İstanbul.	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