TÜRKÇE
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Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| FINANCE PR. | |
| Code | ISLS405 |
| Name | Auditing |
| Term | 2020-2021 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 | Uzaktan Öğretim |
| Catalog Information Coordinator | Prof. Dr. MEHMET ÜNSAL MEMİŞ |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
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 | - | 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. | 0 |
| PLO02 | - | Collecting and commenting data from different sources using contemporary communication tools, methods and processes | 0 |
| PLO03 | - | Having basic computer skills and knowledge, the vocational field uses this information | 0 |
| PLO04 | - | Perform numerical and statistical data aggregation, analysis and interpretation | 0 |
| PLO05 | - | Individually and / or in a team, take responsibility, leadership, and effectively works | 1 |
| 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 | 0 |
| 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 | 0 |
| 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 | 3 |
| 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. | 3 |
| PLO13 | - | Aware of and act in accordance with social, scientific and professional ethical values | 2 |
| PLO14 | - | Question traditional approaches, practices and methods, develop new working methods where necessary and | 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 |
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 | ||