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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 | ||