ISLS405 Auditing

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

Information

Unit FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES
ECONOMICS PR.
Code ISLS405
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 Türkçe
Level Lisans Dersi
Type Normal
Label E Elective
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator Prof. Dr. MEHMET ÜNSAL MEMİŞ
Course Instructor Prof. Dr. JALE SAĞLAR (Güz) (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

Resources

Notes



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 - Explain the importance of demand and supply in economy science and the well-running conditions of the market economy 3
PLO01 - Explain the importance of demand and supply in economy science and the well-running conditions of the market economy 0
PLO02 - Define the role of pricing within the event advantage of the market economy. 2
PLO02 - Define the role of pricing within the event advantage of the market economy. 0
PLO03 - Define the role of the state in economy, money and financial policies, the central bank and the structure of the market. 0
PLO03 - Define the role of the state in economy, money and financial policies, the central bank and the structure of the market. 1
PLO04 - Perceive the costs and benefits arising from the global economy 3
PLO04 - Perceive the costs and benefits arising from the global economy 0
PLO05 - Produce numerical and policy options when confronted with problems. 2
PLO05 - Produce numerical and policy options when confronted with problems. 1
PLO06 - Use quantitative and qualitative techniques of model building, decoding and interpretation. 5
PLO06 - Use quantitative and qualitative techniques of model building, decoding and interpretation. 3
PLO07 - Use the theory of economics in the analysis of economic events. 5
PLO07 - Use the theory of economics in the analysis of economic events. 0
PLO08 - Use computer programs, do synthesis and present prepared data efficiently. 2
PLO08 - Use computer programs, do synthesis and present prepared data efficiently. 3
PLO09 - Apply the methods of economic analysis. 2
PLO09 - Apply the methods of economic analysis. 0
PLO10 - Analyze at conceptual level and acquires ability in comparing, interpreting, evaluating and synthesizing in order to develop solutions to problems 4
PLO10 - Analyze at conceptual level and acquires ability in comparing, interpreting, evaluating and synthesizing in order to develop solutions to problems 3
PLO11 - Take responsibility individually and / or in a team, take leadership and work effectively. 0
PLO11 - Take responsibility individually and / or in a team, take leadership and work effectively. 3
PLO12 - Follow innovative developments in the field being aware of the necessity of lifelong learning and improving him-/herself.. 3
PLO12 - Follow innovative developments in the field being aware of the necessity of lifelong learning and improving him-/herself.. 3
PLO13 - Use of different sources about an unfamiliar field within academic principles, synthesize gained data and presents effectively. 2
PLO13 - Use of different sources about an unfamiliar field within academic principles, synthesize gained data and presents effectively. 4
PLO14 - Use Turkish and at least one foreign language in accordance with the requirements of academic and work life. 3
PLO14 - Use Turkish and at least one foreign language in accordance with the requirements of academic and work life. 2
PLO15 - Understand and interpret related people´s feelings, thoughts, and behaviours correctly; expresse him-/herself accurately in written and oral language. 4
PLO15 - Understand and interpret related people´s feelings, thoughts, and behaviours correctly; expresse him-/herself accurately in written and oral language. 4
PLO16 - Question traditional attitudes, applications and methods, develop and apply new methods when needed. 4
PLO16 - Question traditional attitudes, applications and methods, develop and apply new methods when needed. 4
PLO17 - Recognize and apply social, scientific and professional ethical values. 5
PLO17 - Recognize and apply social, scientific and professional ethical values. 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
2 The differences between the scopes of audit and audit types; differences in the types of authority and responsibility between the auditors Related chapters
3 The legislation , standarts and notification which give direction to the audit profession in Turkey Related chapters
4 Generally Accepted Auditing Standards Related chapters
5 Auditing Professional Ethics Fraudulent Financial Reporting and auditors responsibility Related chapters
6 Fraudulent Financial Reporting and Auditors Responsibility Related chapters
7 Auditing process and Acceptance of Work Related chapters
8 Mid-Term Exam Exam Preparation
9 Audit Planning - Preparation of audit programs Related chapters
10 Investigation of the internal control system Related chapters
11 Materiality and Risk Concepts - Review of audit programs Related chapters
12 Conduct of Audit Programs-Evidence Collecting Related chapters
13 Preparation of audit report and quality control Related chapters
14 Case study-cash control, Control of inventories Related chapters
15 Case Study 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 09:25