ISLS405 Auditing

6 ECTS - 3-0 Duration (T+A)- 7. Semester- 3 National Credit

Information

Code ISLS405
Name Auditing
Term 2022-2023 Academic Year
Semester 7. Semester
Duration (T+A) 3-0 (T-A) (17 Week)
ECTS 6 ECTS
National Credit 3 National Credit
Teaching Language Türkçe
Level Lisans Dersi
Type Normal
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator Prof. Dr. MEHMET ÜNSAL MEMİŞ
Course Instructor Prof. Dr. JALE SAĞLAR (A Group) (Ins. in Charge)


Course Goal / Objective

Explain the concept of the audit, give detailed information about independent audit of the financial information to users, explain auditing process and increase the power of interpretation of audit activities.

Course Content

Explanation of auditing concept and process.

Course Precondition

None.

Resources

Muhasebe Denetimi Prof. Nejat BOZKURT

Notes

Other Auditing books.


Course Learning Outcomes

Order Course Learning Outcomes
LO01 Explains the differences between the types of audit and auditor
LO02 Explains information regarding the independent audit
LO03 Debates the legislation, standarts and notifications which give direction to the audit profession in Turkey
LO04 Tells detailed information about the steps of audit
LO05 Analyses audit reports


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Bilgi - Kuramsal, Olgusal Explaining business concepts and their interrelationships 3
PLO02 Bilgi - Kuramsal, Olgusal Explaining the basic theoretical models, numerical and statistical methods of business management 4
PLO03 Bilgi - Kuramsal, Olgusal Explaining the relationship between basic economics concepts and business management concepts 3
PLO04 Bilgi - Kuramsal, Olgusal İşletme yönetiminde kullanılan kuramsal, sayısal ve istatistik yöntemlerin nasıl uygulanacağını açıklama 4
PLO05 Bilgi - Kuramsal, Olgusal Explaining how to interpret the results obtained as a result of the creation/application of theoretical, numerical and statistical methods used in business management 3
PLO06 Bilgi - Kuramsal, Olgusal Determine appropriate methods to solve business problems 4
PLO07 Bilgi - Kuramsal, Olgusal Evaluate the results that are obtained from applications of business management methods 3
PLO08 Beceriler - Bilişsel, Uygulamalı Use the basic numerical and statistical softwares 4
PLO09 Beceriler - Bilişsel, Uygulamalı Use the basic enterprise resource planning (ERP) softwares 4
PLO10 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Working effectively individually and/or in a team 3
PLO11 Yetkinlikler - Öğrenme Yetkinliği As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning.
PLO12 Yetkinlikler - Öğrenme Yetkinliği Being aware of the necessity of lifelong learning, constantly renewing itself by following the current developments in the field.
PLO13 Yetkinlikler - İletişim ve Sosyal Yetkinlik Presenting information effectively by using different sources within the framework of academic rules. 3
PLO14 Yetkinlikler - İletişim ve Sosyal Yetkinlik Use Turkish and at least one foreign language in accordance with the requirements in academic and business context 4
PLO15 Yetkinlikler - İletişim ve Sosyal Yetkinlik Accurately express the obtained information and comments verbally and in writing 3
PLO16 Yetkinlikler - Alana Özgü Yetkinlik Applying new working methods when deemed necessary by questioning traditional approaches, practices and methods 4
PLO17 Yetkinlikler - Alana Özgü Yetkinlik Acting in accordance with social, scientific and professional ethical values ​​from an entrepreneurial perspective 3
PLO18 Yetkinlikler - Alana Özgü Yetkinlik Determining the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives of the enterprises
PLO19 Yetkinlikler - Alana Özgü Yetkinlik Interpreting the effects of external environmental factors such as sector structure, competition, technology, economy, politics, culture, which affect the 3


Week Plan

Week Topic Preparation Methods
1 The differences between the concepts of control and supervision, reliability of information, the need for auditing and internal audit. Related chapters Öğretim Yöntemleri:
Anlatım
2 The differences between the scopes of audit and audit types; differences in the types of authority and responsibility between the auditors Related chapters Öğretim Yöntemleri:
Anlatım
3 The legislation , standarts and notification which give direction to the audit profession in Turkey Related chapters Öğretim Yöntemleri:
Anlatım
4 Generally Accepted Auditing Standards Related chapters Öğretim Yöntemleri:
Anlatım
5 Auditing Professional Ethics Fraudulent Financial Reporting and auditors responsibility Related chapters Öğretim Yöntemleri:
Anlatım
6 Fraudulent Financial Reporting and Auditors Responsibility Related chapters Öğretim Yöntemleri:
Anlatım
7 Auditing process and Acceptance of Work Related chapters Öğretim Yöntemleri:
Anlatım
8 Mid-Term Exam Exam Preparation Ölçme Yöntemleri:
Yazılı Sınav
9 Audit Planning - Preparation of audit programs Related chapters Öğretim Yöntemleri:
Anlatım
10 Investigation of the internal control system Related chapters Öğretim Yöntemleri:
Anlatım
11 Materiality and Risk Concepts - Review of audit programs Related chapters Öğretim Yöntemleri:
Anlatım
12 Conduct of Audit Programs-Evidence Collecting Related chapters Öğretim Yöntemleri:
Anlatım
13 Preparation of audit report and quality control Related chapters Öğretim Yöntemleri:
Anlatım
14 Case study-cash control, Control of inventories Related chapters Öğretim Yöntemleri:
Anlatım
15 Case Study Related chapters Öğretim Yöntemleri:
Anlatım
16 Term Exams Exam Preparation Ölçme Yöntemleri:
Yazılı Sınav
17 Term Exams Exam Preparation Ölçme Yöntemleri:
Yazılı Sınav


Student Workload - ECTS

Works Number Time (Hour) Workload (Hour)
Course Related Works
Class Time (Exam weeks are excluded) 14 3 42
Out of Class Study (Preliminary Work, Practice) 14 5 70
Assesment Related Works
Homeworks, Projects, Others 0 0 0
Mid-term Exams (Written, Oral, etc.) 1 15 15
Final Exam 1 30 30
Total Workload (Hour) 157
Total Workload / 25 (h) 6,28
ECTS 6 ECTS

Update Time: 17.11.2022 03:43