TÜRKÇE
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Information
| Code | MG2811 |
| Name | Turkish and International Auditing Standards I |
| Term | 2022-2023 Academic Year |
| Semester | . Semester |
| Duration (T+A) | 4-0 (T-A) (17 Week) |
| ECTS | 8 ECTS |
| National Credit | 4 National Credit |
| Teaching Language | Türkçe |
| Level | Doktora Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. MEHMET ÜNSAL MEMİŞ |
Course Goal / Objective
To show the implementation of audit activities in line with laws, standards and guidelines with emphasis external audit and the importance of external auditor and to gain power of interpretation in process of forming the audit opinion
Course Content
To form an opinion on the legal regulations and standards leading financial statements audit, to explain the audit process, to increase the strenght of interpretation in process of the collection and the evaluation of audit evidence, to provide information about the audit opinion and reporting.
Course Precondition
none
Resources
Public oversight agency standards
Notes
all books
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | recognize accounting information system |
| LO02 | learn account concept and rules of operation |
| LO03 | Learn process of accounting process |
| LO04 | explain the theories of accounting |
| LO05 | explain how to create the theoretical models used in the field of accounting and how to apply numerical decision making techniques in the creation of these models |
| LO06 | learn to produce solutions to the problems encountered by today's accounting managers |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explains the basic theoretical models for accounting field | 4 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Lists and identifies the theories that will contribute to the development of scientific methods and tools used in accounting | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Has an understanding of the legal and ethical issues faced by the accounting profession | |
| PLO04 | Bilgi - Kuramsal, Olgusal | Explains how to interpret the findings as a result of models used in accounting methods | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Creates sufficient knowledge to find a solution to the problems met by accountants | 4 |
| PLO06 | Bilgi - Kuramsal, Olgusal | Contributes to accountants by following the basic steps of the methods used in accounting | |
| PLO07 | Bilgi - Kuramsal, Olgusal | Combines the application of the methods of business management and accounting methods | |
| PLO08 | Bilgi - Kuramsal, Olgusal | Encourages taking responsibility, claiming the lead and working effectively in a team and / or individually | 3 |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Keeps track of the latest developments in the field as a recognition of the need for lifelong learning and constant renewal | 4 |
| PLO10 | Beceriler - Bilişsel, Uygulamalı | Utilizes scientific sources in the field, collect the data, synthesizes the obtained information and presents the outcomes effectively | |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Has a good command of Turkish, as well as at least one another foreign language in accordance with the requirements of academic and work life | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Develops and implements new research methods that will contribute to the development of the accounting field | |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | Develops new guidelines for the accounting managers’ decision making processes by researching on sub-disciplines of the accounting field | 3 |
| PLO14 | Yetkinlikler - Öğrenme Yetkinliği | Forms the basis for the decision-making process by researching on the science of accounting field |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Data Reliability, Need for Audit, Auditing, its elements and other related concepts | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 2 | Types of audit and auditor. Generally Accepted Auditing Standards | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 3 | Regulations leading the profession in Turkey and Auditing Standards | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 4 | Customer Selection Process: Data acquisition, meeting with the former auditor, the audit letter of agreement | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 5 | Overview of the Audit Process, Audit Planning | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 6 | Materiality in Auditing and Concepts of Risk | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 7 | Investigation of Internal Control System | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 8 | Mid-Term Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Preparation of audit programs | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 10 | Audit Evidence. Evidence Collection Methods and Techniques | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 11 | Evaluation of the Findings. Working Papers | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 12 | Completion of the Auditing and the Audit Opinion | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 13 | Preparation of Audit Report | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 14 | 1-Case studies on Audit Activities | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 15 | Case studies on Audit Activities | Reading of the topic through relavant sources | Öğretim Yöntemleri: Örnek Olay |
| 16 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 4 | 56 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 8 | 112 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 2 | 4 | 8 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 24 | 24 |
| Total Workload (Hour) | 212 | ||
| Total Workload / 25 (h) | 8,48 | ||
| ECTS | 8 ECTS | ||