Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
7İŞL401Accounting Auditing3+0+03417.08.2026
Course Details
Language of Instruction Turkish
Level of Course Unit Bachelor's Degree
Department / Program Business Administration
Type of Program Formal Education
Type of Course Unit Compulsory
Course Delivery Method Face To Face
Objectives of the Course It is the teaching of initiating, conducting, completing the audit process and preparing the audit report within the framework of generally accepted auditing standards.
Course Content Definition of audit, its types, audit planning and audit evidence, audit techniques, audit of various accounts and transactions, preparation of audit report.
Course Methods and Techniques
Prerequisites and co-requisities None
Course Coordinator None
Name of Lecturers Prof.Dr. MEHMET KAYGUSUZOĞLU
Assistants None
Work Placement(s) No

Recommended or Required Reading
Resources Accounting Auditing with International Financial Reporting Standards (IFRS/IAS) Application Examples
Accounting Audit Practices, Alfa Publications,
Accounting Audit, Anadolu University Publications
Accounting Audit, Bilim Teknik Publishing House
Accounting Audit, Umuttepe Publications

Course Category
Mathematics and Basic Sciences %20
Social Sciences %10
Field %70

Planned Learning Activities and Teaching Methods
Activities are given in detail in the section of "Assessment Methods and Criteria" and "Workload Calculation"

Assessment Methods and Criteria
In-Term Studies Quantity Percentage
Mid-terms 1 % 40
Final examination 1 % 60
Total
2
% 100

 
ECTS Allocated Based on Student Workload
Activities Quantity Duration Total Work Load
Course Duration 13 3 39
Hours for off-the-c.r.stud 13 3 39
Mid-terms 1 20 20
Final examination 1 25 25
Total Work Load   Number of ECTS Credits 4 123

 
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 Comprehends the basic concepts of accounting auditing.
2 Knows audit types and techniques used in auditing
3 Infrastructure is formed on how to audit any account or transaction.

 
Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 Audit function, accounting profession and professional ethics in independent auditing
2 Generally Accepted Auditing Standards
3 Audit purposes
4 Audit Process
5 Audit Evidence and Working Papers
6 Planning the audit activities
7 Audit Materiality, Risk and Evidence Concepts
8 Middern Exam
9 Evidence collection techniques and types of evidence
10 Examining the structure and operation of the company's internal control system
11 Audit Risk and Its Components
12 Audit of balance sheet accounts
13 Audit of income and expense accounts
14 Audit report types, content and preparation of the audit report

 
Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7 P8
C1 3 3 4
C2 3 3 4
C3 3 3 4

  Contribution: 1: Very Slight 2:Slight 3:Moderate 4:Significant 5:Very Significant