BUSS405 Auditing

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

Information

Unit FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES
BUSINESS ADMINISTRATION PR. (ENGLISH)
Code BUSS405
Name Auditing
Term 2018-2019 Academic Year
Semester 7. Semester
Duration (T+A) 3-0 (T-A) (17 Week)
ECTS 6 ECTS
National Credit 3 National Credit
Teaching Language İngilizce
Level Lisans Dersi
Type Normal
Label E Elective
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator Prof. Dr. KORAY TUAN
Course Instructor Prof. Dr. KORAY TUAN (Güz) (A Group) (Ins. in Charge)


Course Goal / Objective

To provide a simplified but thorough approach to the understanding of modern auditing theory and practice.

Course Content

The contents of this course is to introduce students to the basic concepts of auditing and their application in the functional areas in an organization.

Course Precondition

Resources

Notes



Course Learning Outcomes

Order Course Learning Outcomes
LO01 To equip the students with the latest knowledge of auditing.
LO02 To equip the students with latest tools and techniques in internal external auditing.
LO03 To develop awareness of International Auditing Standards.
LO04 To discuss the need for an independent or external audit.
LO05 To understand auditors' legal liabilities.
LO06 To understand the financial report audit process.
LO07 To describe the various levels of persuasiveness of different types of audit evidence.
LO08 Identify and test internal control procedures.
LO09 To understand the independent audit report.


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 - List and define the concepts of business management, and explain their relation to each other 3
PLO01 - List and define the concepts of business management, and explain their relation to each other 0
PLO02 - List and define the fundamental conceptual models, numerical and statistical techniques of business administartion; identify their advantages and disadvantages 4
PLO02 - List and define the fundamental conceptual models, numerical and statistical techniques of business administartion; identify their advantages and disadvantages 0
PLO03 - List and define the relationship between the basic concepts of economy and business management; indicates strong and weak sides of each method. 5
PLO03 - List and define the relationship between the basic concepts of economy and business management; indicates strong and weak sides of each method. 0
PLO04 - Explain how to create the fundamental conceptual models, and how to apply numerical and statistical techniques that are used in business administration 4
PLO04 - Explain how to create the fundamental conceptual models, and how to apply numerical and statistical techniques that are used in business administration 0
PLO05 - Explain how to create the fundamental conceptual models and how to apply numerical and statistical techniques that are used in business administration. 0
PLO05 - Explain how to create the fundamental conceptual models and how to apply numerical and statistical techniques that are used in business administration. 5
PLO06 - Follow the basic steps of business management methods and apply them 3
PLO06 - Follow the basic steps of business management methods and apply them 0
PLO07 - Determine appropriate methods to solve business problems 3
PLO07 - Determine appropriate methods to solve business problems 0
PLO08 - Evaluate the results that are obtained from applications of business management methods. 4
PLO08 - Evaluate the results that are obtained from applications of business management methods. 0
PLO09 - Use basic numerical and statistical softwares. 0
PLO09 - Use basic numerical and statistical softwares. 3
PLO10 - Use basic enterprise resource planning (ERP) softwares 4
PLO10 - Use basic enterprise resource planning (ERP) softwares 0
PLO11 - Take initiative individually or/and as a member of a team, lead and work effectively 0
PLO11 - Take initiative individually or/and as a member of a team, lead and work effectively 3
PLO12 - Follow the latest developments in the field, and sustain personal and professional development with the awareness of the necessity of lifelong learning 4
PLO12 - Follow the latest developments in the field, and sustain personal and professional development with the awareness of the necessity of lifelong learning 0
PLO13 - Use different resources in accordance with academic principles, synthesize the data gathered, and present them effectively in an unfamiliar field 0
PLO13 - Use different resources in accordance with academic principles, synthesize the data gathered, and present them effectively in an unfamiliar field 4
PLO14 - Use different resources in accordance with academic principles, synthesize the data gathered, and present them effectively in an unfamiliar field 0
PLO14 - Use different resources in accordance with academic principles, synthesize the data gathered, and present them effectively in an unfamiliar field 3
PLO15 - Use Turkish and at least one foreign language in accordance with the prerequisities of academic and business context 0
PLO15 - Use Turkish and at least one foreign language in accordance with the prerequisities of academic and business context 5
PLO16 - Perceive and interpret feelings, ideas and behaviours of people appropriately, and express himself/herself accurately in written or oral form 4
PLO16 - Perceive and interpret feelings, ideas and behaviours of people appropriately, and express himself/herself accurately in written or oral form 0
PLO17 - Question traditional approaches, methods and implementations; develop and implement alternative methods when required 4
PLO17 - Question traditional approaches, methods and implementations; develop and implement alternative methods when required 0
PLO18 - Recognize and apply social, scientific and professional ethical values. 3
PLO19 - Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives. 5
PLO20 - Monitor external factors such as industrial structures, competition, technologies, economics, politics, cultures that affect the activities of businesses and interpret their impact on businesses. 5


Week Plan

Week Topic Preparation Methods
1 The Nature, Purpose, Scope and Theory of Auditing Related chapters
2 The Nature, Purpose, Scope and Theory of Auditing Related chapters
3 Types of audit Related chapters
4 The Audit Appointment Process Related chapters
5 Audit Planning Related chapters
6 Audit Planning Related chapters
7 Accounting Systems and Internal Controls Related chapters
8 Mid-Term Exam Exam Preparation
9 Audit Evidence and Documentation Related chapters
10 Audit Evidence and Documentation Related chapters
11 Analytical procedures Related chapters
12 Substantive tests and audit of profit and loss account and balance sheet Related chapters
13 Auditing in a computerized environment Related chapters
14 Auditors Reports Related chapters
15 Auditors Reports Related chapters
16 Term Exams Exam Preparation
17 Term Exams Exam Preparation


Assessment (Exam) Methods and Criteria

Assessment Type Midterm / Year Impact End of Term / End of Year Impact
1. Midterm Exam 100 40
General Assessment
Midterm / Year Total 100 40
1. Final Exam - 60
Grand Total - 100


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: 05.05.2025 09:28