TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| FINANCE PR. | |
| Code | ISLS427 |
| Name | Auditing |
| Term | 2019-2020 Academic Year |
| Semester | 7. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Belirsiz |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. JALE SAĞLAR |
| 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 | Highlight the differences between the types of audit and auditor |
| LO02 | in particular to obtain information regarding the independent auditing |
| LO03 | Examine the legislation, standarts and notifications which give direction to the audit profession in Turkey |
| LO04 | Obtain detailed information about the steps of independent auditing |
| LO05 | prepare a auditing report |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | Having basic conceptual knowledge about economics and public finance and educating students who are able to analyze economic events in the light of this information, to think analytically, to work in cooperation and harmony, and to be able to do business. | 4 |
| PLO02 | - | Collecting and commenting data from different sources using contemporary communication tools, methods and processes | 5 |
| PLO03 | - | Having basic computer skills and knowledge, the vocational field uses this information | 4 |
| PLO04 | - | Perform numerical and statistical data aggregation, analysis and interpretation | 4 |
| PLO05 | - | Individually and / or in a team, take responsibility, leadership, and effectively works | 3 |
| PLO06 | - | An area he does not research exploits from different sources in the framework of academic rules, synthesizes the information he obtains and effectively presents it | 3 |
| PLO07 | - | Awareness of the necessity of life-long learning, it follows up-to-date developments in the field and constantly innovates | 5 |
| PLO08 | - | Synthesize and effectively deliver information from an unfamiliar field to other sources in the framework of academic rules | 3 |
| PLO09 | - | Turkish and at least one foreign language is used in accordance with the needs of academic life and business life | 3 |
| PLO10 | - | Uses Turkish in accordance with the needs of academic life and business life | 4 |
| PLO11 | - | He / she correctly understands the feelings, thoughts and behaviors of the people concerned and expresses himself / herself in writing and orally | 4 |
| PLO12 | - | It has social, scientific and ethical values in the stages of collecting, interpreting and announcing the data related to the scientific fields in which statistics are used. | 5 |
| PLO13 | - | Aware of and act in accordance with social, scientific and professional ethical values | 5 |
| PLO14 | - | Question traditional approaches, practices and methods, develop new working methods where necessary and | 4 |
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. | reading related chapters, and interpretation | |
| 2 | The differences between the scopes of audit and audit types; differences in the types of authority and responsibility between the auditors | reading related chapters, and interpretation | |
| 3 | The legislation , standarts and notification which give direction to the audit profession in Turkey | reading related chapters, and interpretation | |
| 4 | Generally Accepted Auditing Standards | reading related chapters, and interpretation | |
| 5 | preparing auditing report | reading related chapters, and interpretation | |
| 6 | Denetim süreci | reading related chapters, and interpretation | |
| 7 | Audit Planning | Exam Preparation | |
| 8 | Mid-Term Exam | reading related chapters, and interpretation | |
| 9 | Materiality and Risk Concepts | reading related chapters, and interpretation | |
| 10 | Audit programs and investigation of the internal control system | reading related chapters, and interpretation | |
| 11 | Conduct of Audit Programs-Evidence Collecting | reading related chapters, and interpretation | |
| 12 | Review of auditing programs | reading related chapters, and interpretation | |
| 13 | Exemination of events after the balance sheet date | reading related chapters, and interpretation | |
| 14 | last inspection and qualty control | reading related chapters, and interpretation | |
| 15 | Case Study | general review | |
| 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 |