MG31706 Independent Auditing Standards

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

Information

Code MG31706
Name Independent Auditing Standards
Term 2024-2025 Academic Year
Semester . Semester
Duration (T+A) 3-0 (T-A) (17 Week)
ECTS 5 ECTS
National Credit 3 National Credit
Teaching Language Türkçe
Level Yüksek Lisans Dersi
Type Normal
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator Prof. Dr. JALE SAĞLAR


Course Goal / Objective

To give detailed information about legal regulations related with independent Auditing Standards in Turkey and to explain independent Auditing Standards (International Auditing Standards).

Course Content

The process of transition to independent auditing standards, related with legal regulations, professional ethics and quality control standards, international auditing standards

Course Precondition

None.

Resources

Academic publications to be given within the scope of the course

Notes

None.


Course Learning Outcomes

Order Course Learning Outcomes
LO01 Understand the general structure of international auditing standards
LO02 Recognize and follow the legal regulations related to independent/international auditing standards in Turkey
LO03 Understand ethical rules and quality control standards
LO04 understand the independent auditing process and the activities in this process within the framework of independent/international auditing standards


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Bilgi - Kuramsal, Olgusal Has an understanding of essential accounting, auditing and tax principles and the ability to apply these principles effectively in decision making 4
PLO02 Bilgi - Kuramsal, Olgusal Lists and describes the basic theoretical models of existing accounting and new systems in literature and remarks the intended use of these; explains of each model and / or system of the weak and strong aspects. 4
PLO03 Bilgi - Kuramsal, Olgusal Has an understanding of the legal and ethical issues faced by the accounting profession. 5
PLO04 Bilgi - Kuramsal, Olgusal Explains how to interpret the results obtained from the application of the models in the accounting discipline 3
PLO05 Bilgi - Kuramsal, Olgusal Combines the application of the methods of business management and accounting methods.
PLO06 Bilgi - Kuramsal, Olgusal Uses the basic techniques of financial analysis to achieve the best result.
PLO07 Bilgi - Kuramsal, Olgusal Provides leadership as an individual and / or team and takes responsibility in fulfilling the necessary work to actively manage the accounting process.
PLO08 Beceriler - Bilişsel, Uygulamalı In recognition of the need for lifelong learning and continuous self-renewal tracks the latest developments in the field of accounting. 5
PLO09 Beceriler - Bilişsel, Uygulamalı In a new field of accounting, uses different sources under the rules of the academic, synthesizes the information obtained and presents effectively. 4
PLO10 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Has the ability to communicate orally and in writing. 3
PLO11 Yetkinlikler - Öğrenme Yetkinliği Practices and inquires methods, if he considers it necessary to develop and implement new ways of working. 5
PLO12 Yetkinlikler - Öğrenme Yetkinliği Do researches on the science of accounting, to form the basis for the decision-making process


Week Plan

Week Topic Preparation Methods
1 Basic concepts related to independent/international auditing standards reading and interpreting from related sources Öğretim Yöntemleri:
Anlatım
2 Legal regulations for the authorization of independent auditing firms and auditors in Turkey reading and interpreting from related sources Öğretim Yöntemleri:
Anlatım
3 Legal regulations related with the application of independent/international auditing standards reading and interpreting from related sources Öğretim Yöntemleri:
Anlatım
4 Ethical rules and quality control standards related with independent/international auditing standards reading and interpreting from related sources Öğretim Yöntemleri:
Anlatım
5 General stages of the audit process, standards related with Audit Engagements and Audit Documentation reading and interpreting from related sources Öğretim Yöntemleri:
Anlatım
6 standards related with The Auditor's Responsibilities Relating to Fraud and communication with governance and management reading and interpreting from related sources Öğretim Yöntemleri:
Anlatım
7 ISA 510, Initial Audit Engagements-Opening Balances reading and interpreting from related sources Öğretim Yöntemleri:
Anlatım
8 Mid-Term Exam An overview Ölçme Yöntemleri:
Yazılı Sınav
9 international audiiting standards related with planing audit of financial statements and Materiality in Planning and Performing an Audit reading and interpreting from related sources Öğretim Yöntemleri:
Anlatım
10 international audiiting standards related with The Auditor's Responses to Assessed Risks reading and interpreting from related sources Öğretim Yöntemleri:
Anlatım
11 international auditing standards related with Audit Evidences and allacation these evidences reading and interpreting from related sources Öğretim Yöntemleri:
Anlatım
12 International auditing standards for the internal control system reading and interpreting from related sources Öğretim Yöntemleri:
Anlatım
13 international auditing standards for accounting estimates and disclosures reading and interpreting from related sources Öğretim Yöntemleri:
Anlatım
14 international auditing standards for Related parties, Events after the balance sheet date and the continuity of the entity reading and interpreting from related sources Öğretim Yöntemleri:
Anlatım
15 Independent audit standards for opinion creation and reporting reading and interpreting from related sources Öğretim Yöntemleri:
Anlatım
16 Term Exams An overview Ölçme Yöntemleri:
Yazılı Sınav
17 Term Exams An overview 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 3 42
Assesment Related Works
Homeworks, Projects, Others 0 0 0
Mid-term Exams (Written, Oral, etc.) 1 12 12
Final Exam 1 18 18
Total Workload (Hour) 114
Total Workload / 25 (h) 4,56
ECTS 5 ECTS

Update Time: 07.05.2024 04:57