Ondokuz Mayıs Üniversitesi Bilgi Paketi - Ders Kataloğu

Description of Individual Course Units

Course Unit CodeCourse Unit TitleType of CourseYearSemesterECTS
SHU226 Auditing Of Accounts 927001 2 4 4
Level of Course Unit
First Cycle
Objectives of the Course
The objective of the course is to create awareness about auditing which with the New Turkish Commercial Law became important and to train graduates who can do accounting audit, compliance audit and operational audit.
Name of Lecturer(s)
Yrd. Doç. Dr. Ahmet Zeki DEMİR
Learning Outcomes
  1. Able to understand auditing objectives and its importance
  2. Able to use appropriate audit techniques
Mode of Delivery
Formal Education
Prerequisites and co-requisities
Recommended Optional Programme Components
Recommended or Required Reading
Planned Learning Activities and Teaching Methods
Language of Instruction
Work Placement(s)
Course Contents
Auditing and its processes
Weekly Detailed Course Contents
Week Theoretical Practice Laboratory
1.Introduction to Auditing
2.Generally Accepted Auditing Standards
3.Objectives of Audit
4.Concept of materiality and risk in the Auditing
5.The concept of evidence in the Auditing
6.Audit Techniques
7.Working Papers
9.Audit Process
10.The Concept od Internal Control and Risk Assesment of Control
11.Audit Tests
12.Sampling in the Audit
13.Completion of the Audit and Auditors' Report
14.Audit Activities as of Audit Areas
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight (%)
Midterm Examination1100
End Of Term (or Year) Learning ActivitiesQuantityWeight (%)
Final Examination1100
Term (or Year) Learning Activities40
End Of Term (or Year) Learning Activities60
Workload Calculation
ActivitiesQuantityTime(hours)Total Workload(hours)
Midterm Examination11010
Final Examination11010
Attending Lectures14342
Individual Study for Mid term Examination11010
Individual Study for Final Examination11010