MG2805 Advanced Auditing Techniques

8 ECTS - 4-0 Duration (T+A)- . Semester- 4 National Credit

Information

Code MG2805
Name Advanced Auditing Techniques
Term 2024-2025 Academic Year
Semester . Semester
Duration (T+A) 4-0 (T-A) (17 Week)
ECTS 8 ECTS
National Credit 4 National Credit
Teaching Language Türkçe
Level Doktora Dersi
Type Normal
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator Prof. Dr. MEHMET ÜNSAL MEMİŞ


Course Goal / Objective

To show the implementation of audit activities in line with laws, standards and guidelines with emphasis external audit and the importance of external auditor and to gain power of interpretation in process of forming the audit opinion

Course Content

To form an opinion on the legal regulations and standards leading financial statements audit, to explain the audit process, to increase the strenght of interpretation in process of the collection and the evaluation of audit evidence, to provide information about the audit opinion and reporting.

Course Precondition

None.

Resources

Lecture notes and presentations

Notes

Other lecture notes and presentations


Course Learning Outcomes

Order Course Learning Outcomes
LO01 Recognizes accounting information system.
LO02 Assimilates account concept and rules of operation.
LO03 Learns process of accounting process.
LO04 Explains the theories of accounting.
LO05 Develops and implements new research methods that will contribute to the development of the field of accounting.
LO06 Improves accounting practices and methods appropriate to the sector and market where businesses operate.


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Bilgi - Kuramsal, Olgusal Explains the basic theoretical models for accounting field 3
PLO02 Bilgi - Kuramsal, Olgusal Lists and identifies the theories that will contribute to the development of scientific methods and tools used in accounting 4
PLO03 Bilgi - Kuramsal, Olgusal Has an understanding of the legal and ethical issues faced by the accounting profession 3
PLO04 Bilgi - Kuramsal, Olgusal Explains how to interpret the findings as a result of models used in accounting methods 4
PLO05 Bilgi - Kuramsal, Olgusal Creates sufficient knowledge to find a solution to the problems met by accountants 3
PLO06 Bilgi - Kuramsal, Olgusal Contributes to accountants by following the basic steps of the methods used in accounting
PLO07 Bilgi - Kuramsal, Olgusal Combines the application of the methods of business management and accounting methods
PLO08 Bilgi - Kuramsal, Olgusal Encourages taking responsibility, claiming the lead and working effectively in a team and / or individually
PLO09 Beceriler - Bilişsel, Uygulamalı Keeps track of the latest developments in the field as a recognition of the need for lifelong learning and constant renewal 3
PLO10 Beceriler - Bilişsel, Uygulamalı Utilizes scientific sources in the field, collect the data, synthesizes the obtained information and presents the outcomes effectively 4
PLO11 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Has a good command of Turkish, as well as at least one another foreign language in accordance with the requirements of academic and work life 3
PLO12 Yetkinlikler - Öğrenme Yetkinliği Develops and implements new research methods that will contribute to the development of the accounting field 4
PLO13 Yetkinlikler - Öğrenme Yetkinliği Develops new guidelines for the accounting managers’ decision making processes by researching on sub-disciplines of the accounting field 3
PLO14 Yetkinlikler - Öğrenme Yetkinliği Forms the basis for the decision-making process by researching on the science of accounting field 4


Week Plan

Week Topic Preparation Methods
1 Data Reliability, Need for Audit, Auditing, its elements and other related concepts Reading of the topic through relavant sources Öğretim Yöntemleri:
Bireysel Çalışma
2 Types of audit and auditor. Generally Accepted Auditing Standards Reading of the topic through relavant sources Öğretim Yöntemleri:
Bireysel Çalışma
3 Regulations leading the profession in Turkey and Auditing Standards Reading of the topic through relavant sources Öğretim Yöntemleri:
Bireysel Çalışma
4 Customer Selection Process: Data acquisition, meeting with the former auditor, the audit letter of agreement Reading of the topic through relavant sources Öğretim Yöntemleri:
Bireysel Çalışma
5 Overview of the Audit Process, Audit Planning Reading of the topic through relavant sources Öğretim Yöntemleri:
Bireysel Çalışma
6 Materiality in Auditing and Concepts of Risk Reading of the topic through relavant sources Öğretim Yöntemleri:
Bireysel Çalışma
7 Investigation of Internal Control System Reading of the topic through relavant sources Öğretim Yöntemleri:
Bireysel Çalışma
8 Mid-Term Exam Exam Preparation Ölçme Yöntemleri:
Yazılı Sınav
9 Preparation of audit programs Reading of the topic through relavant sources Öğretim Yöntemleri:
Bireysel Çalışma
10 Audit Evidence. Evidence Collection Methods and Techniques Reading of the topic through relavant sources Öğretim Yöntemleri:
Bireysel Çalışma
11 2-Audit Evidence. Evidence Collection Methods and Techniques Reading of the topic through relavant sources Öğretim Yöntemleri:
Bireysel Çalışma
12 Evaluation of the Findings. Working Papers Reading of the topic through relavant sources Öğretim Yöntemleri:
Bireysel Çalışma
13 Completion of the Auditing and the Audit Opinion Reading of the topic through relavant sources Öğretim Yöntemleri:
Bireysel Çalışma
14 Preparation of Audit Report Reading of the topic through relavant sources Öğretim Yöntemleri:
Bireysel Çalışma
15 Case studies on Audit Activities Reading of the topic through relavant sources Öğretim Yöntemleri:
Örnek Olay
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 4 56
Out of Class Study (Preliminary Work, Practice) 14 8 112
Assesment Related Works
Homeworks, Projects, Others 2 4 8
Mid-term Exams (Written, Oral, etc.) 1 12 12
Final Exam 1 24 24
Total Workload (Hour) 212
Total Workload / 25 (h) 8,48
ECTS 8 ECTS

Update Time: 07.05.2024 04:58