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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
VUY 509AUDITING AND INTERNATIONAL ACCOUNTING STANDARDS3 + 01st Semester6

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 / IFRS 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 accounting / financial reporting standards (IFRS), taking into account the Turkish Tax Laws and other regulations 
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Knows audit processes and techniques
2Have information about the assets and the liability control
3Prepares audit reports
4Recognizes the International Accounting Standards
5Learns the Turkish tax legislation
6May reflect in practice theoretical information about auditing and accounting standards.

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06
LO 001444444
LO 002444444
LO 003444444
LO 004444444
LO 005444444
LO 006444444
Sub Total242424242424
Contribution444444

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)14342
Assignments11010
Mid-terms12020
Final examination13030
Presentation / Seminar Preparation11212
Total Work Load

ECTS Credit of the Course






156

6
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2020-2021 Fall1YUSUF KAYA


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
VUY 509 AUDITING AND INTERNATIONAL ACCOUNTING STANDARDS 3 + 0 1 Turkish 2020-2021 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Assoc. Prof. Dr. YUSUF KAYA ykaya@pau.edu.tr İİBF C0102 %
Goals The purpose of this course is to teach the audit process, audit techniques, and the preparation of audit reports. In addition, IAS / IFRS 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 accounting / financial reporting standards (IFRS), taking into account the Turkish Tax Laws and other regulations 
Topics
WeeksTopics
1 The audit process and planning
2 The internal audit
3 Audit evidence and techniques
4 Completing the audit
5 Assets audit
6 Liability audit
7 Cheats audit
8 International Accounting Standards
9 Presentation of financial statements
10 Inventories, Revenue
11 Property, plant and equipment
12 Impairment of Assets
13 Financial Instruments: Recognition and Measurement
14 Valuation in accounting
Materials
Materials are not specified.
Resources
ResourcesResources Language
Ersin Güredin. Denetim ve Güvence Hizmetleri, Arıkan Kitabevi, 2008.Türkçe
Remzi Örten, Hasan Kaval, Aydın Karapınar, Türkiye Muhasebe – Finansal Raporlama Standartları, Gazi Kitabevi, 2007.Türkçe
Nalan Akdoğan, Orhan Sevilengül, Türkiye Muhasebe Standartları İle Uyumlu Tekdüzen Muhasebe Sistemi Uygulaması, Gazi Kitabevi, 2007Türkçe
Robertson J.C.& Timothy J. Auditing and Assurance Services. McGraw Hill, 2002.English
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam50Final Exam
Midterm Exam50Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes