Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
1302005442017AUDITINGElective485
Level of Course Unit
First Cycle
Language of Instruction
Objectives of the Course
• To explain the auditing process in businesses from beginning to end • To give examples that will help students when taking real auditing decisions
Name of Lecturer(s)
Learning Outcomes
1To be able to learn auditing concept, auditing profession, types of auditors and basic concepts about auditing
2To learn auditing process and methods and procedures used in this process, to apply them to different cases
3To be able to use theoretical and practical knowledge gained in the field of auditing
Mode of Delivery
Face to Face
Prerequisites and co-requisities
None
Recommended Optional Programme Components
None
Course Contents
In this course, it is aimed to handle the auditing process in businesses from beginning to end and to teach important issues about this process. In this context, the subjects of the auditing profession, the audit process, application of the audit process to the sales and collection cycle , audit of the payroll and personnel cycle ,audit of the acquisition and payment cycle, audit of the ınventory and warehousing cycle, audit of cash balances, completing the audit will be explained
Weekly Detailed Course Contents
WeekTheoreticalPracticeLaboratory
1The Auditing Profession: Audit and Assurance Services, The Public Accounting Profession
2The Auditing Profession: Auditing Reports, Legal Liability
3Raising Capital: The Financing Life Cycle of a Firm, Venture Capital, Selling Securities to the Public
4The Auditing Profession: Professional Ethics
5Audit Responsibilities and Objectives
6Audit Evidence
7Audit Planning and Analytical Procedures
8Midterm
9Materiality and Risk
10Internal Control and Control Risk
11Overall Audit Plan and Audit Program
12 Application of the Audit Process to the Sales and Collection Cycle
13Audit of the Payroll and Personnel Cycle
14Audit of the Acquisition and Payment Cycle
15Audit of the Inventory and Warehousing Cycle
16Final Exam
Recommended or Required Reading
-Elder R.J., Beasley M.S., Arens.A.A (2010), Auditing and Assurance Services: An Integrated Approach, 13th Edition,.USA: Prentice-Hall
Planned Learning Activities and Teaching Methods
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight
SUM0
End Of Term (or Year) Learning ActivitiesQuantityWeight
SUM0
SUM0
Work Placement(s)
None
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination122
Final Examination122
Attending Lectures16348
Practice10330
Individual Study for Mid term Examination14228
Individual Study for Final Examination20240
TOTAL WORKLOAD (hours)150
Contribution of Learning Outcomes to Programme Outcomes
PO
1
PO
2
PO
3
PO
4
PO
5
PO
6
PO
7
PO
8
PO
9
PO
10
LO14434344322
LO25555554325
LO35455554455
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High
 
Ege University, Bornova - İzmir / TURKEY • Phone: +90 232 311 10 10 • e-mail: intrec@mail.ege.edu.tr