TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| ECONOMICS PR. (ENGLISH) | |
| Code | BUSS405 |
| Name | Auditing |
| Term | 2021-2022 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 | Yüz Yüze 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 | 1 |
| 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 | 4 |
| PLO04 | - | Perceive the costs and benefits arising from the global economy | 3 |
| PLO05 | - | Produce nymerical and policy options when confronted with problems | 4 |
| 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 |
| PLO08 | - | Use computer programs, do synthesis and present prepared data efficiently | 1 |
| 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 |
| PLO11 | - | Take responsibility individually and/or in a team, take leadership and work effectively | 5 |
| 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 | 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 |
| 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 |
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 | ||