Ondokuz Mayıs Üniversitesi Bilgi Paketi - Ders Kataloğu

Description of Individual Course Units

Course Unit CodeCourse Unit TitleType of CourseYearSemesterECTS
MUF605 Independent Auditing Standards and Applications 927001 1 1 7
Level of Course Unit
Second Cycle
Objectives of the Course
To give information about the basic principles and practices of auditing, independent auditing theory, the economic environment in which the function of the independent auditing, planning the auditing and to show how the auditing report prepared .
Name of Lecturer(s)
Doç. Dr. İdris VARICI
Learning Outcomes
  1. International scientific studies on the subject can be followed
  2. Understand independent auditing, standards and practices
  3. Able to prepare independent audit report
Mode of Delivery
Formal Education
Prerequisites and co-requisities
Recommended Optional Programme Components
Recommended or Required Reading
Türkiye Finansal Raporlama Standartları Uygulamalı Bağımsız Denetim, DETAY YAYINCILIK, Yrd. Doç. Dr. Hayrettin Usul, 2013.
Planned Learning Activities and Teaching Methods
Language of Instruction
Work Placement(s)
Course Contents
General Quality Standards, Independent auditing theory, Risk Assessment, Auditing evidence, Studies of third party, Auditing report, Ethics, Auditing provisions of the Turkish Commercial Code.
Weekly Detailed Course Contents
Week Theoretical Practice Laboratory
1.General Quality Standards
2.General Quality Standards
3.Independent auditing theory
4.Independent auditing theory
5.Risk Assessment
6.Auditing evidence
7.Auditing evidence
8.Studies of third party
9.Midterm exam
10.Auditing report
11.Auditing report
14.Auditing provisions of the Turkish Commercial Code.
15.Auditing provisions of the Turkish Commercial Code.
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)
Final Examination122
Self Study375185