BUSS405 Auditing

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

Information

Unit FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES
ECONOMICS PR. (ENGLISH)
Code BUSS405
Name Auditing
Term 2020-2021 Academic Year
Semester 7. Semester
Duration (T+A) 3-0 (T-A) (17 Week)
ECTS 6 ECTS
National Credit 3 National Credit
Teaching Language İngilizce
Level Lisans Dersi
Type Normal
Label E Elective
Mode of study Uzaktan Öğretim
Catalog Information Coordinator Prof. Dr. KORAY TUAN
Course Instructor Prof. Dr. KORAY TUAN (Güz) (A Group) (Ins. in Charge)


Course Goal / Objective

To provide a simplified but thorough approach to the understanding of modern auditing theory and practice.

Course Content

The contents of this course is to introduce students to the basic concepts of auditing and their application in the functional areas in an organization.

Course Precondition

Resources

Notes



Course Learning Outcomes

Order Course Learning Outcomes
LO01 To equip the students with the latest knowledge of auditing.
LO02 To equip the students with latest tools and techniques in internal external auditing.
LO03 To develop awareness of International Auditing Standards.
LO04 To discuss the need for an independent or external audit.
LO05 To understand auditors' legal liabilities.
LO06 To understand the financial report audit process.
LO07 To describe the various levels of persuasiveness of different types of audit evidence.
LO08 Identify and test internal control procedures.
LO09 To understand the independent audit report.


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 - Explain the importance of demand and supply in economy sciece and the well-running conditions of the market economy 3
PLO01 - Explain the importance of demand and supply in economy sciece and the well-running conditions of the market economy 1
PLO02 - Define the role of pricing within the event advantage of the market economy 4
PLO02 - Define the role of pricing within the event advantage of the market economy 2
PLO03 - Define the role of the state in economy, money and financial policies, the central bank and the structure of the market 5
PLO03 - Define the role of the state in economy, money and financial policies, the central bank and the structure of the market 4
PLO04 - Perceive the costs and benefits arising from the global economy 3
PLO04 - Perceive the costs and benefits arising from the global economy 4
PLO05 - Produce nymerical and policy options when confronted with problems 4
PLO05 - Produce nymerical and policy options when confronted with problems 5
PLO06 - Use quantitative and qualitative techniques of model building, decoding and interpretation 3
PLO06 - Use quantitative and qualitative techniques of model building, decoding and interpretation 1
PLO07 - Use the theory of economics in the analysis of economic events 1
PLO07 - Use the theory of economics in the analysis of economic events 3
PLO08 - Use computer programs, do synthesis and present prepared data efficiently 1
PLO08 - Use computer programs, do synthesis and present prepared data efficiently 4
PLO09 - Apply the methods of economic analysis. 3
PLO09 - Apply the methods of economic analysis. 1
PLO10 - Analyze at conceptual level and aquire abiliy in comparing, interpreting, evaluating and synthesizing in order to develop solutions to problems 4
PLO10 - Analyze at conceptual level and aquire abiliy in comparing, interpreting, evaluating and synthesizing in order to develop solutions to problems 4
PLO11 - Take responsibility individually and/or in a team, take leadership and work effectively 5
PLO11 - Take responsibility individually and/or in a team, take leadership and work effectively 3
PLO12 - Follow innovative developments in the field being aware of the necessity of lifelong learning and improving him-/herself 4
PLO12 - Follow innovative developments in the field being aware of the necessity of lifelong learning and improving him-/herself 4
PLO13 - Use of different sources about an unfamiliar field within academic principles, synthesize gained data and present effectively 4
PLO13 - Use of different sources about an unfamiliar field within academic principles, synthesize gained data and present effectively 3
PLO14 - Use Turkish and at least one foreign language in accordance with the requirements of academic and work life 3
PLO14 - Use Turkish and at least one foreign language in accordance with the requirements of academic and work life 3
PLO15 - Understand and interpret related peoples´ feelings, thoughts and behaviours correctly; express him-/herself accurately in written and oral language 4
PLO15 - Understand and interpret related peoples´ feelings, thoughts and behaviours correctly; express him-/herself accurately in written and oral language 5
PLO16 - Question traditional attitudes, applications and methods, develop and apply new methods when needed. 4
PLO16 - Question traditional attitudes, applications and methods, develop and apply new methods when needed. 4
PLO17 - Recognize and apply social, scientific and professional ethical values. 5
PLO17 - Recognize and apply social, scientific and professional ethical values. 4


Week Plan

Week Topic Preparation Methods
1 The Nature, Purpose, Scope and Theory of Auditing Related chapters
2 The Nature, Purpose, Scope and Theory of Auditing Related chapters
3 Types of audit Related chapters
4 The Audit Appointment Process Related chapters
5 Audit Planning Related chapters
6 Audit Planning Related chapters
7 Accounting Systems and Internal Controls Related chapters
8 Mid-Term Exam Exam Preparation
9 Audit Evidence and Documentation Related chapters
10 Audit Evidence and Documentation Related chapters
11 Analytical procedures Related chapters
12 Substantive tests and audit of profit and loss account and balance sheet Related chapters
13 Auditing in a computerized environment Related chapters
14 Auditors Reports Related chapters
15 Auditors Reports Related chapters
16 Term Exams Exam Preparation
17 Term Exams Exam Preparation


Assessment (Exam) Methods and Criteria

Assessment Type Midterm / Year Impact End of Term / End of Year Impact
1. Midterm Exam 100 40
General Assessment
Midterm / Year Total 100 40
1. Final Exam - 60
Grand Total - 100


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: 05.05.2025 09:28