TÜRKÇE
ENGLISH
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
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 | Explaining business concepts and their interrelationships | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Explaining the basic theoretical models, numerical and statistical methods of business management | 4 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Explaining the relationship between basic economics concepts and business management concepts | 3 |
| PLO04 | Bilgi - Kuramsal, Olgusal | İşletme yönetiminde kullanılan kuramsal, sayısal ve istatistik yöntemlerin nasıl uygulanacağını açıklama | 4 |
| 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 | Determine appropriate methods to solve business problems | 4 |
| PLO07 | Bilgi - Kuramsal, Olgusal | Evaluate the results that are obtained from applications of business management methods | 3 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Use the basic numerical and statistical softwares | 4 |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Use the basic enterprise resource planning (ERP) softwares | 4 |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Working effectively individually and/or in a team | 3 |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning. | |
| 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 by using different sources within the framework of academic rules. | 3 |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use Turkish and at least one foreign language in accordance with the requirements in academic and business context | 4 |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Accurately express the obtained information and comments verbally and in writing | 3 |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Applying new working methods when deemed necessary by questioning traditional approaches, practices and methods | 4 |
| PLO17 | Yetkinlikler - Alana Özgü Yetkinlik | Acting in accordance with social, scientific and professional ethical values from an entrepreneurial perspective | 3 |
| PLO18 | Yetkinlikler - Alana Özgü Yetkinlik | Determining the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, 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 | 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 | Auditing Applications in Private sector | 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 | ||