TÜRKÇE
ENGLISH
Information
| Code | ISLS405 |
| Name | Auditing |
| Term | 2022-2023 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 |
1 |
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
None.
Resources
Muhasebe Denetimi Prof. Nejat BOZKURT
Notes
Other Auditing books.
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 | Bilgi - Kuramsal, Olgusal | Makes analysis based on basic conceptual information about economy and finance. | 4 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Collects and interprets data from different sources using contemporary communication tools, methods and processes. | 4 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Having basic computer knowledge and skills, she uses this knowledge in the professional field | 4 |
| PLO04 | Bilgi - Kuramsal, Olgusal | explain the duties and authorities of Public Financial Institutions. | |
| PLO05 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Works effectively individually and/or in a team. | 3 |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Synthesizes and effectively presents the information obtained from different sources within the framework of academic rules in the field of research. | 4 |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Being aware of the necessity of lifelong learning, she follows the current developments in her field. | 3 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Synthesizes the information obtained from different sources within the framework of academic rules. | |
| PLO09 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Turkish and at least one foreign language is used in accordance with the needs of academic life and business life | 3 |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | explain the job descriptions of professional people. | |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Have social, scientific and ethical values. | 3 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Apart from the traditional approach, it develops new working methods when it deems necessary. | 3 |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Expresses herself orally and in writing | 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. | 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 | ||