Auditing (MAN618) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
Auditing MAN618 3 0 0 3 5
Pre-requisite Course(s)
Course Language English
Course Type N/A
Course Level Ph.D.
Mode of Delivery Face To Face
Learning and Teaching Strategies Lecture, Discussion, Question and Answer.
Course Coordinator
Course Lecturer(s)
  • Prof. Dr. Ali Rıza Zafer Sayar
Course Assistants
Course Objectives
Course Learning Outcomes The students who succeeded in this course;
  • They will be able to learn what kind of audits are in the company and company specific.
  • understand the reasons for the publicly-held companies and the Financial Sector companies to provide more information outside the enterprise than other enterprises.
  • They will learn that accounting is not an action taken at the end of the term and is an action spread throughout the accounting period.
  • They will learn the types and risks of the risks.
  • They will be informed about the risks that the internal control system can prevent and prevent.
  • They will learn who is responsible for the establishment and development of the internal control system and what are the limits in the establishment of this system.
  • They will learn the specific concepts in the audit and auditing standards (audit area, business and audit risks, material misstatement, system test, control test, material verification tests, false reporting, types of audit opinion).
  • What they mean is that they have learned how to interpret an audit opinion.
Course Content The verification of correct and reliable data in financial statements of businesses, audition of the correctness of period entries, audition types, standards and legal regulations on auditing, interior control systems, reporting.

Weekly Subjects and Releated Preparation Studies

Week Subjects Preparation
1 What is an audit? What is the difference between control and revision? What are the types of audits and types of accounting audits? What are the financial audit individuals and organizations in Turkey? Why is Independent Auditor and YMM regulated separately? What are their ultimate tasks? Book 3- 23 pages
2 control legislation in Turkey. Non-audited and non-audited companies (PIEs and Capital Markets Institutions) General review of Accounting Standards and Auditing Standards Review of Public Oversight Authority Web pages, Navigation on pages related to Auditing and Accounting Standards. Read the decision of the Council of Ministers numbered 660
3 Stages of Audit, Pre-audit studies, audit contract, Matters that must be known in order to determine the risk of material misstatement in the audit, Error / Trick Triangle, Conflict of Truth Working between pages 65-97.
4 Special auditing techniques that must be performed by the auditor in order to meet the business, the external environment, activities, financial status, ownership structure, organizational structure of the company and the risks it creates in order to reveal the risks of significant errors. Independent Auditing Standards (BDS 315 Determination and Evaluation of Significant Mistake Risks by Recognizing the Business and its Environment)
5 The nature of the internal control system, the importance of the company and the auditor, the elements of internal control, the examination of the internal control structure in a business The 125-140 pages of the book should be studied BDS 315 Identifying and Evaluating the Risks of Mistake BDS 260 Standard for Notifying Senior Management of Internal Control Deficits
6 Written audit of the audit plan, approval of the auditor with the audit team, transaction tests within the scope of the in-year work, tests of material verification at the end of the year Selection of appropriate audit techniques for each audit area Pages 142-157 of the book
7 Pre-Reporting Studies and Establishing Audit Opinion End-of-period analytical studies, events that occurred after the balance sheet date, the continuity of the enterprise, the receipt of a letter of confirmation from the management Between 159-170 of the book, the book's 553-558 pages have been read
8 Pre-Reporting Studies and creating audit opinions. Related party transactions, segment reporting, quality control work, Types of Audit Opinion and Reporting, Disclosure of Key Audit Issues, Other explanations in terms of compliance The study of the book between 171-184, an audit report by downloading the report
9 Exam Week and discussions about how to do homework
10 Control of cash, received and issued accounts and POS accounts 187 to 203 pages of the book to be studied
11 Audit of Receivables (Commercial / Non-Commercial, Non-Priced, Long / Short Term), Types of Confirmation Letter, calculation of sampling diameter Aging of receivables and determination and reporting of doubtful receivables and uncollectible receivables, Rediscount on receivables Book 234-239
12 Current period separator accounts (Future Months / Year Expenses, Income for the coming months / Years, Income Accruals, Expense Accruals Review of the sections on the application of the principle of periodicity from General Accounting Accounts
13 tangible / intangible assets, investment properties, impairment test of assets Appropriate audit techniques, Revaluation Model, Impairment Test Pages 337-386 of the book
14 Control of sales and inventory accounts Control of sales, Control of costs of Production Cost Accounts and end of period stocks Cost of Goods Sold Appropriate material verification tests for advances and inventories 532 to 562 pages between 248-277
15 Audit of contingent liabilities, contingent liabilities and contingent assets account groups Debt / Provision / Expense Accrual / Funding principles of equity accounts Review of situations requiring provisioning Accounting of account of accounts Contingent Liabilities and Assets Worked on 480-512 pages of the book
16 Interim Financial Statements and the principles of their supervision Companies that have responsibility for editing and publishing Interim Financial Statements Implementation of mandatory / non-audit techniques in interim financial statement audit The book will work between 592-597 pages.


Course Book 1. Hasan Kaval, Muhasebe Denetimi, Gazi Kitabevi, 2013

Evaluation System

Requirements Number Percentage of Grade
Attendance/Participation 1 5
Laboratory - -
Application - -
Field Work - -
Special Course Internship - -
Quizzes/Studio Critics - -
Homework Assignments 1 20
Presentation - -
Project - -
Report - -
Seminar - -
Midterms Exams/Midterms Jury 1 30
Final Exam/Final Jury 1 45
Toplam 4 100
Percentage of Semester Work
Percentage of Final Work 100
Total 100

Course Category

Core Courses
Major Area Courses X
Supportive Courses
Media and Managment Skills Courses
Transferable Skill Courses

The Relation Between Course Learning Competencies and Program Qualifications

# Program Qualifications / Competencies Level of Contribution
1 2 3 4 5
1 1. To have the ability to present a research problem, develop hypotheses, make research designs, reach conclusions by using qualitative/quantitative methods, and make academic publications by making the necessary literature review. X
2 2. To be aware of research ethics. X
3 3. To contribute to the process of becoming an information society by constantly following technological, social or cultural developments in the academic and professional context. X
4 4. To be able to look at the problems that arise in businesses both theoretically, conceptually and from the perspective of a researcher. X
5 5. To be able to use knowledge that requires expertise in analyzing, synthesizing and evaluating new and complex ideas by comprehending the interaction between various disciplines related to the field of business. X
6 6. To be able to produce solutions by developing new strategic approaches by thinking holistically and creatively in complex situations that are not foreseen to be encountered in applications in the field of business. X
7 7. To be able to master the basic concepts and methods in the field of general business administration. X
8 8. To be able to dominate the academic literature and international developments in the field of general business administration. X
9 9. To be able to transfer information about the business area by using effective verbal, written and visual communication methods. X
10 10. To be aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values X
11 11. To be able to work effectively with different disciplines or multicultural teams, to take responsibility, to make risk analysis, to keep up with change, to think critically and to use initiative in problem solving

ECTS/Workload Table

Activities Number Duration (Hours) Total Workload
Course Hours (Including Exam Week: 16 x Total Hours) 16 3 48
Special Course Internship
Field Work
Study Hours Out of Class 14 2 28
Presentation/Seminar Prepration
Homework Assignments 1 10 10
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury 1 25 25
Prepration of Final Exams/Final Jury 1 25 25
Total Workload 136