PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
SGV 257	AUDIT ACCOUNTING	2 + 0	3rd Semester	3

COURSE DESCRIPTION

Course Level	Associate's Degree
Course Type	Elective
Course Objective	Examining the process of audit and assurance services in detail within the framework of Turkish and international regulations and discussing current problems and developments in the field of auditing with the help of case studies.
Course Content	Audit function, accounting profession, professional ethics in independent auditing, generally accepted auditing standards, audit objectives, audit process, materiality and risk in the audit process, audit reports, fraudulent financial reporting and auditors' responsibility, audit evidence and procedures, working papers, internal control system , audit of cash system, audit of receivables, audit of stocks, audit of fixed assets, audit of foreign resources, audit of equity, audit of income statement and case studies.
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	Knows the application areas and framework of auditing in business life.

COURSE'S CONTRIBUTION TO PROGRAM

Data not found.

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
Hours for off-the-classroom study (Pre-study, practice)	12	2	24
Mid-terms	1	8	8
Final examination	1	10	10
Reading	8	1	8
Total Work Load ECTS Credit of the Course			78 3

COURSE DETAILS

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L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes

Prospective Student