TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| BUSINESS ADMINISTRATION PR. (ENGLISH) | |
| Code | BUSS405 |
| Name | Auditing |
| Term | 2021-2022 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 | 1 |
| PLO02 | - | List and define the fundamental conceptual models, numerical and statistical techniques of business administartion; identify their advantages and disadvantages | 2 |
| PLO03 | - | List and define the relationship between the basic concepts of economy and business management; indicates strong and weak sides of each method. | 4 |
| PLO04 | - | Explain how to create the fundamental conceptual models, and how to apply numerical and statistical techniques that are used in business administration | 3 |
| PLO05 | - | Explain how to create the fundamental conceptual models and how to apply numerical and statistical techniques that are used in business administration. | 4 |
| PLO06 | - | Follow the basic steps of business management methods and apply them | 1 |
| PLO07 | - | Determine appropriate methods to solve business problems | 1 |
| PLO08 | - | Evaluate the results that are obtained from applications of business management methods. | 1 |
| PLO09 | - | Use basic numerical and statistical softwares. | 1 |
| PLO10 | - | Use basic enterprise resource planning (ERP) softwares | 4 |
| PLO11 | - | Take initiative individually or/and as a member of a team, lead and work effectively | 5 |
| PLO12 | - | Follow the latest developments in the field, and sustain personal and professional development with the awareness of the necessity of lifelong learning | 4 |
| PLO13 | - | Use different resources in accordance with academic principles, synthesize the data gathered, and present them effectively in an unfamiliar field | 3 |
| 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 | 4 |
| PLO16 | - | Perceive and interpret feelings, ideas and behaviours of people appropriately, and express himself/herself accurately in written or oral form | 4 |
| PLO17 | - | Question traditional approaches, methods and implementations; develop and implement alternative methods when required | 5 |
| PLO18 | - | Recognize and apply social, scientific and professional ethical values. | |
| PLO19 | - | Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives. | |
| 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. |
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 | ||