TÜRKÇE
ENGLISH
Information
| Code | BAC412 |
| Name | Auditing |
| Term | 2023-2024 Academic Year |
| Semester | 8. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. AYŞE İPEK KOCA BALLI |
| Course Instructor |
Arş.Gör.Dr. Ayşe KAYA
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The concept of independent auditing, the profession of independent auditing within the framework of professional ethics, the stages of the independent audit process; It aims to convey information to the students about planning, materiality, internal control system, risk, evidence collection, preparation of the audit report.
Course Content
The concept of audit includes the profession of independent auditing, audit process, and internal control system.
Course Precondition
No prerequisites for the course
Resources
Auditing, Münevver Yılancı, Birol Yıldız, Murat Kiracı, 2016, Ankara, Detay Publishing.
Notes
Accounting Audit, 2018, Eskişehir, Anadolu University Publication.
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | She/ He explains the concepts of audit, accounting audit, control. |
| LO02 | In the framework of international auditing standards, the auditor, the audit profession, explains the regulations in Turkey on this subject. |
| LO03 | She/ He explains generally accepted auditing standards. |
| LO04 | She/ He explains professional ethics in auditing. |
| LO05 | She/ He describes the audit process. |
| LO06 | She/ He explains audit evidence. |
| LO07 | She/ He explains working papers and audit planning. |
| LO08 | She/ He explains the concept of internal control. |
| LO09 | She/ He explains sampling in auditing. |
| LO10 | She/ He describes the preparation of the audit report. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explain all the basic functions of the business conceptually. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Explain the basic economic concepts and the relationship between basic economic concepts and business management concepts. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Define the basic information about the law discipline related to the field of business administration. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Transfer information about the field of business in the language of learning by using effective verbal, written and visual communication methods. | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives. | |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Determine appropriate methods to solve business problems. | |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Research in the field of business and reports the results of the research for use in managerial decision-making processes. | |
| PLO08 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Effectively work as a team and takes the necessary responsibility within the team. | |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning. | 2 |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Use basic numerical and statistical analysis programs of business management. | |
| PLO12 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Monitor the external environment factors such as sector structure, competition, technology, economy, politics and culture that affect the activities of businesses and interpret their effects on businesses. | |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use/report/interpret Business Information Systems and sub-modules required by business management. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use Turkish and at least one foreign language in accordance with the requirements in academic and business life. | |
| PLO15 | Yetkinlikler - Alana Özgü Yetkinlik | Become aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values. | 3 |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction of the course, audit, accounting audit concepts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 2 | Audit profession, generally accepted auditing standards | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 3 | The legislation , standarts and notification which give direction to the audit profession in Turkey | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 4 | Audit process, audit evidence, working papers | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma, Soru-Cevap |
| 5 | Planning, materiality and risk concepts in audit | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 6 | Planning, materiality and risk concepts in audit continue | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 7 | Auditing process and Acceptance of Work | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 8 | Mid-term Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Preparation of audit programs | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma, Soru-Cevap |
| 10 | Investigation of the internal control system | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 11 | Investigation of the internal control system continue | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 12 | Sampling in accounting audit | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 13 | Balance sheet and income statement audit. | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 14 | Completion of the audit and preparation of the audit report | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma, Soru-Cevap |
| 15 | Completion of the audit and preparation of the audit report continue | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma, Soru-Cevap |
| 16 | Final Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Final Exam | 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 | 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 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 109 | ||
| Total Workload / 25 (h) | 4,36 | ||
| ECTS | 4 ECTS | ||