ISLS405 Auditing

6 ECTS - 3-0 Duration (T+A)- 7. Semester- 3 National Credit

Information

Code ISLS405
Name Auditing
Term 2024-2025 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
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator Prof. Dr. MEHMET ÜNSAL MEMİŞ
Course Instructor Prof. Dr. JALE SAĞLAR (A Group) (Ins. in Charge)


Course Goal / Objective

To raise awareness about the need for auditing and the importance of auditing. In this context, to explain the concept of auditing, to give information about the independent audit process of the information in the financial statements prepared by the enterprises and the activities carried out in this process.

Course Content

Audit history, audit types, audit process, generally accepted auditing standards, explanation of audit concept and process.

Course Precondition

There are no course prerequisites.

Resources

Muhasebe Denetimi Prof. Dr. Nejat BOZKURT

Notes

Principles of External Auditing- Brenda Porter, Jon Simon, David Hatherly


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 Explain the importance of demand and supply in economy science and the well-running conditions of the market economy 4
PLO02 Bilgi - Kuramsal, Olgusal Define the role of pricing within the event advantage of the market economy.
PLO03 Bilgi - Kuramsal, Olgusal Define the role of the state in economy, money and financial policies, the central bank and the structure of the market. 3
PLO04 Bilgi - Kuramsal, Olgusal Perceive the costs and benefits arising from the global economy 4
PLO05 Bilgi - Kuramsal, Olgusal Produce numerical and policy options when confronted with problems. 3
PLO06 Bilgi - Kuramsal, Olgusal Use quantitative and qualitative techniques of model building, decoding and interpretation.
PLO07 Beceriler - Bilişsel, Uygulamalı Use the theory of economics in the analysis of economic events. 3
PLO08 Beceriler - Bilişsel, Uygulamalı Use computer programs, do synthesis and present prepared data efficiently.
PLO09 Beceriler - Bilişsel, Uygulamalı Apply the methods of economic analysis. 3
PLO10 Bilgi - Kuramsal, Olgusal Analyze at conceptual level and acquires ability in comparing, interpreting, evaluating and synthesizing in order to develop solutions to problems 4
PLO11 Beceriler - Bilişsel, Uygulamalı Use of different sources about an unfamiliar field within academic principles, synthesize gained data and presents effectively. 3
PLO12 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Take responsibility individually and / or in a team, take leadership and work effectively. 3
PLO13 Yetkinlikler - Öğrenme Yetkinliği Follow innovative developments in the field being aware of the necessity of lifelong learning and improving him-/herself.. 4
PLO14 Yetkinlikler - İletişim ve Sosyal Yetkinlik Use Turkish and at least one foreign language in accordance with the requirements of academic and work life. 4
PLO15 Yetkinlikler - İletişim ve Sosyal Yetkinlik Understand and interpret related people´s feelings, thoughts, and behaviours correctly; expresse him-/herself accurately in written and oral language. 3
PLO16 Yetkinlikler - Alana Özgü Yetkinlik Question traditional approaches, practices and methods. 4
PLO17 Yetkinlikler - Alana Özgü Yetkinlik Recognize and apply social, scientific and professional ethical values. 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 Öğretim Yöntemleri:
Anlatım
2 The differences between the scopes of audit and audit types; differences in the types of authority and responsibility between the auditors Related chapters Öğretim Yöntemleri:
Anlatım
3 The legislation , standarts and notification which give direction to the audit profession in Turkey Related chapters Öğretim Yöntemleri:
Anlatım
4 Generally Accepted Auditing Standards Related chapters Öğretim Yöntemleri:
Anlatım
5 Auditing Professional Ethics Fraudulent Financial Reporting and auditors responsibility Related chapters Öğretim Yöntemleri:
Anlatım
6 Fraudulent Financial Reporting and Auditors Responsibility Related chapters Öğretim Yöntemleri:
Anlatım
7 Auditing process and Acceptance of Work Related chapters Öğretim Yöntemleri:
Anlatım
8 Mid-Term Exam Exam Preparation Ölçme Yöntemleri:
Yazılı Sınav
9 Audit Planning - Preparation of audit programs Related chapters Öğretim Yöntemleri:
Anlatım
10 Investigation of the internal control system Related chapters Öğretim Yöntemleri:
Anlatım
11 Materiality and Risk Concepts - Review of audit programs Related chapters Öğretim Yöntemleri:
Anlatım
12 Conduct of Audit Programs-Evidence Collecting Related chapters Öğretim Yöntemleri:
Anlatım
13 Preparation of audit report and quality control Related chapters Öğretim Yöntemleri:
Anlatım
14 Case study-cash control, Control of inventories Related chapters Öğretim Yöntemleri:
Anlatım
15 Case Study Related chapters Öğretim Yöntemleri:
Anlatım
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

Update Time: 07.05.2024 02:22