TÜRKÇE
ENGLISH
Information
| Code | BUSS405 |
| Name | Auditing |
| Term | 2023-2024 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 |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. KORAY TUAN |
| Course Instructor |
Prof. Dr. KORAY TUAN
(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
none
Resources
lecture notes
Notes
all books
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 | Bilgi - Kuramsal, Olgusal | Explaining business concepts and their interrelationships | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Explaining the basic theoretical models, numerical and statistical methods of business management | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Explaining the relationship between basic economics concepts and business management concepts | 3 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Explaining how to apply theoretical, numerical and statistical methods used in business management | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Explaining how to interpret the results obtained as a result of the creation/application of theoretical, numerical and statistical methods used in business management | 3 |
| PLO06 | Bilgi - Kuramsal, Olgusal | Applying business management methods by following the basic steps | |
| PLO07 | Bilgi - Kuramsal, Olgusal | Determine appropriate methods to solve business problems | |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Evaluate the results that are obtained from applications of business management methods. | 4 |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Use basic numerical and statistical softwares. | |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Use basic enterprise resource planning (ERP) softwares | 3 |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Working effectively individually and/or in a team | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Being aware of the necessity of lifelong learning, constantly renewing itself by following the current developments in the field. | |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Presenting information effectively in an unfamiliar field by using different sources within the framework of academic rules. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use Turkish and at least one foreign language in accordance with the prerequisities of academic and business context | 3 |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Accurately express the obtained information and comments verbally and in writing | |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Applying new working methods when deemed necessary by questioning traditional approaches, practices and methods | |
| PLO17 | Yetkinlikler - Alana Özgü Yetkinlik | Acting in accordance with social, scientific and professional ethical values from an entrepreneurial perspective | |
| PLO18 | Yetkinlikler - Alana Özgü Yetkinlik | Determining the most appropriate business management approaches, practices and methods by considering the sector, size, resources, culture, goals and objectives of the enterprises. | |
| PLO19 | Yetkinlikler - Alana Özgü Yetkinlik | Interpreting the effects of external environmental factors such as sector structure, competition, technology, economy, politics, culture, which affect the activities of businesses, on businesses. | 4 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | 1-The Nature, Purpose, Scope and Theory of Auditing | Related chapters | Öğretim Yöntemleri: Anlatım, Tartışma |
| 2 | The Nature, Purpose, Scope and Theory of Auditing | Related chapters | Öğretim Yöntemleri: Anlatım, Tartışma |
| 3 | Types of audit | Related chapters | Öğretim Yöntemleri: Anlatım, Tartışma |
| 4 | The Audit Appointment Process | Related chapters | Öğretim Yöntemleri: Anlatım, Tartışma |
| 5 | 1- Audit Planning | Related chapters | Öğretim Yöntemleri: Anlatım, Tartışma |
| 6 | Audit Planning | Related chapters | Öğretim Yöntemleri: Anlatım, Tartışma |
| 7 | Accounting Systems and Internal Controls | Related chapters | Öğretim Yöntemleri: Anlatım, Tartışma |
| 8 | Mid-Term Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | 1- Audit Evidence and Documentation | Related chapters | Öğretim Yöntemleri: Anlatım, Tartışma |
| 10 | Audit Evidence and Documentation | Related chapters | Öğretim Yöntemleri: Anlatım, Tartışma |
| 11 | Analytical procedures | Related chapters | Öğretim Yöntemleri: Anlatım, Tartışma |
| 12 | Substantive tests and audit of profit and loss account and balance sheet | Related chapters | Öğretim Yöntemleri: Anlatım, Tartışma |
| 13 | Auditing in a computerized environment | Related chapters | Öğretim Yöntemleri: Anlatım, Tartışma |
| 14 | 1- Auditors Reports | Related chapters | Öğretim Yöntemleri: Anlatım, Tartışma |
| 15 | Auditors Reports | Related chapters | Öğretim Yöntemleri: Anlatım, Tartışma |
| 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 | 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 | ||