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Course Information
Course Unit Title : Auditing of the commercial companies
Course Unit Code : 02OHK5105
Type of Course Unit : Optional
Level of Course Unit : Second Cycle
Year of Study : Preb
Semester : 255.Semester
Number of ECTS Credits Allocated : 6,00
Name of Lecturer(s) : ---
Course Assistants :
Learning Outcomes of The Course Unit : Students have a general understanding of the auditing.
Mode of Delivery : Face-To-Face
Prerequisities and Co-requisities Courses : Unavailable
Recommended Optional Programme Components : Unavailable
Course Contents : Main principles commercial companies, auditor, independent audit, operational auditors, special audits, auditor?s responsibility.
Languages of Instruction : Turkish
Course Goals : Students will have discuss the related management of the audit of the commercial companies problem (event) solving.
Students have a general understanding of the auditing.
Students have a general understanding of the liability auditor.
Course Aims : The course aims to provide a general understanding of the audit of the commercial companies.
WorkPlacement   Law Faculty
Recommended or Required Reading
Textbook : TOPÇUOĞLU, Metin, Yeni Türk Ticaret Kanunu'na Göre İşlem Denetçisi ve Sorumluluğu (Niteliği, Görevleri, İşlem Denetçisi ve Denetçinin Sorumluluğu), Seçkin Yayıncılık, Ankara 2011.
ALTAŞ, Soner, Anonim ve Limited Şirketlerde Şirket Denetimi, Ankara 2010.
ALTAŞ, Soner, Şirket Denetimi, Ankara 2012.
DAVIES, Paul L., Principles of Modern Company Law, London 2008.
Additional Resources : All of the title Company Law, auditing textbooks, thesis and monographs.
Material Sharing
Documents :
Assignments :
Exams :
Additional Material :
Planned Learning Activities and Teaching Methods
Lectures, Practical Courses, Presentation, Seminar, Project, Laboratory Applications (if necessary)
ECTS / Table Of Workload (Number of ECTS credits allocated)
Student workload surveys utilized to determine ECTS credits.
Activity :
Number Duration Total  
Course Duration (Excluding Exam Week) :
14 3 42  
Time Of Studying Out Of Class :
14 5 70  
Homeworks :
1 15 15  
Presentation :
1 15 15  
Project :
0 0 0  
Lab Study :
0 0 0  
Field Study :
0 0 0  
Visas :
1 15 15  
Finals :
1 25 25  
Workload Hour (30) :
30  
Total Work Charge / Hour :
182  
Course's ECTS Credit :
6      
Assessment Methods and Criteria
Studies During Halfterm :
Number Co-Effient
Visa :
1 50
Quiz :
1 20
Homework :
1 30
Attendance :
0 0
Application :
0 0
Lab :
0 0
Project :
0 0
Workshop :
0 0
Seminary :
0 0
Field study :
0 0
   
TOTAL :
100
The ratio of the term to success :
50
The ratio of final to success :
50
TOTAL :
100
Weekly Detailed Course Content
Week Topics  
1 Auditing and the kind of audit.
 
2 Auditing general company and limited company.
 
3 Structuring of audit committee.
 
4 Compliance analysis of the audit committee.
 
5 Appointment of ındependent auditor, special audits, operational auditors.
 
6 Independent audit.
 
7 Persons who can be auditors.
 
8 Subject and scope auditing.
 
9 Audit of financial statements and annual report.
 
10 The principle of the true and fair view.
 
11 Divergence of opinions between the company and the auditor.
 
12 Audit report, auditor?s opinion.
 
13 Obligation not to disclose secrets.
 
14 Auditor?s responsibility.
 
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