MSc in Accounting and Auditing
Master	TR-NQF-HE: Level 7	QF-EHEA: Second Cycle	EQF-LLL: Level 7

General course introduction information

Course Code:

E-MUH523

Course Name:

Auditing Applications

Course Semester:

Fall

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	7.5

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Compulsory

Course Level:

Master

TR-NQF-HE:7. Master`s Degree

QF-EHEA:Second Cycle

EQF-LLL:7. Master`s Degree

Mode of Delivery:

E-Learning

Course Coordinator :

Assoc. Prof. HÜSEYİN MERT

Course Lecturer(s):

Öğr.Gör. HALUK MERT
Assoc. Prof. HAKAN TAŞTAN
Prof. Dr. AYŞE PAMUKÇU
Öğr.Gör. SİNAN TOPÇU

Course Assistants:

Course Objective and Content

Course Objectives:	It is to educate managers who are entrepreneurial, dynamic and analytical in their thinking ability to innovate continuously according to the changing market conditions for the audit sector and bring them to business life.
Course Content:	The objective of this course is to; the definition of auditing and species, international and generally accepted auditing standards, audit risk in the process, internal control and its importance, the significance in the audit process, audit planning, audit evidence and techniques, working papers in audit, completion of the audit, audit reports, audit and ethics.

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
Field Specific Competence
1) 1. A review of the literature. 2. Check of the reading. 3. Analysis of assigned readings. 4. Group discussions. 5. Individual and group discussions. 6. Preparation of reports. 7. Preparation of a didactic plan. 8. Carrying out a micro-class.
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	• Defines the control. • Explains the basic concepts of control. • List the generally accepted auditing standards.	Course notes
2)	• Defines the audit report. • List the working field standards. • Analyze reporting standards.	Course Notes
3)	• Plans the audit process. • Defines the process of customer selection. • Reports the findings.	Course Notes
4)	• List audit evidence and techniques. • Classify audit evidence. • Classify audit methods	Course Notes
5)	• Explains the concept of cash system control. • List the material accuracy audits. • Identifies compliance audit of receivables	Course notes
6)	• Defines the concept of audit of receivables. • Analyze audit of notes receivable.	Course notes
7)	• Explains the audit process of stocks. • List the purpose of inspection of stocks. • Applies compliance audit for stocks	Course notes
8)	• Midterm exam • List the purpose of audit of investments	Course notes
9)	• Performs audit practices of tangible fixed assets. • Analyze material accuracy audits.	course notes
10)	• Explains the audit process of foreign resources. • List the audit methods applied in the control of debts	course notes
11)	• Explains the audit process of equity. • Explains the purpose of equity audit. • Makes the audit practices of equity	Course Notes
12)	• List the audit process of the income statement. • Analyze result accounts. • Analyzes audit practices of wages	Course notes
13)	• Defines working papers in the control. • Sorts the usage areas of working papers. • Describes the importance of working papers in terms of supervision.	Course Notes
14)	• List the types of evidence. • Categorize the types of evidence according to their function. • Categorize the types of evidence according to their purpose. • Defines the types of supporting evidence.	Course Notes
15)	Final Exam	Course notes
16)	Final Exam	Course notes

Sources

Course Notes / Textbooks:	Dersin Hocasını notları ve kaynakları
References:	Course Teacher's notes and resource

Course-Program Learning Outcome Relationship

Learning Outcomes	1
Program Outcomes
1) Recognition of national legislation and international financial reporting standards in accounting
2) Preparation and interpretation of financial statements in accordance with the standards
3) Management of financial data
4) The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector.
5) To understand the basic principles of accounting and auditing and to apply the necessary principles to business life.
6) To be able to evaluate accounting and auditing principles and applications with the help of analytical tools.

Course - Learning Outcome Relationship

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	Recognition of national legislation and international financial reporting standards in accounting	4
2)	Preparation and interpretation of financial statements in accordance with the standards	4
3)	Management of financial data	5
4)	The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector.	4
5)	To understand the basic principles of accounting and auditing and to apply the necessary principles to business life.	4
6)	To be able to evaluate accounting and auditing principles and applications with the help of analytical tools.	5

Learning Activity and Teaching Methods

Field Study
Expression
Brainstorming/ Six tihnking hats
Individual study and homework
Homework
Problem Solving
Project preparation
Seminar

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)
Oral Examination
Homework
Individual Project

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Midterms	1	% 40
Final	1	% 60
total		% 100
PERCENTAGE OF SEMESTER WORK		% 40
PERCENTAGE OF FINAL WORK		% 60
total		% 100

Workload and ECTS Credit Grading

Activities	Number of Activities	Workload
Course Hours	16	48
Homework Assignments	16	96
Midterms	1	12
Final	1	15
Total Workload		171