TÜRKÇE
ENGLISH
Information
| Code | MG31719 |
| Name | Auditing and Professional Law |
| Term | 2024-2025 Academic Year |
| Semester | . Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 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
The purpose of this course is to To emphasize independent auditing and independent auditors in line with the laws, standards and principles. And to demonstrate the implementation of audit activities and to gain the power of interpretation in the process of creating audit opinion.
Course Content
An Overview of auditing, the types of auditing and auditors, legal regulations related with accounting and auditing in Turkey, independent auditing process (customer selection, determination of auditing and management responsibilities, planning of audit, execution of programs, completion and reporting of audits)
Course Precondition
None.
Resources
Prof. Ersin Güredin - Denetim ve Güvence Hizmetleri
Notes
Other course books.
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | understand the concept of auditing, responsibilities, and general structure |
| LO02 | recognize the legal regulations related with accounting and auditing profession in Turkey, and the contents and affected of the profession. |
| LO03 | Understand the Process of Audit Engagements |
| LO04 | Understand and evaluate the process of audit planning |
| LO05 | Understand and evaluate evidence collection process in audit |
| LO06 | Understands the process of creating and reporting audit opinion |
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. | |
| 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 results obtained from the application of the models in the accounting discipline | 4 |
| 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. | 3 |
| 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. | 3 |
| 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. | 3 |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Has the ability to communicate orally and in writing. | 4 |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Practices and inquires methods, if he considers it necessary to develop and implement new ways of working. | 4 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Do researches on the science of accounting, to form the basis for the decision-making process | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Auditing for Information security, its elements and other related concepts. | reading from related sources, interpretation | Öğretim Yöntemleri: Anlatım |
| 2 | Types of auditing and auditors. Generally Accepted Auditing Standards | reading from related sources, interpretation and discussion | Öğretim Yöntemleri: Anlatım |
| 3 | Legal regulations related with the audit profession, independent auditing standards overview | reading from related sources, interpretation and discussion | Öğretim Yöntemleri: Anlatım |
| 4 | Fraudulent financial reporting and professional ethics | reading from related sources, interpretation and discussion | Öğretim Yöntemleri: Anlatım |
| 5 | The process of Audit Engagements: Allocation of information, interview with previous auditor,Agreeing the Terms of Audit Engagements | reading from related sources, interpretation and discussion | Öğretim Yöntemleri: Anlatım |
| 6 | audit process overview, Planning an Audit of Financial Statements | reading from related sources, interpretation and discussion | Öğretim Yöntemleri: Anlatım |
| 7 | auditing objectives | reading from related sources, interpretation and discussion | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | an overview | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Concepts of Materiality and Risk in Auditing | reading from related sources, interpretation and discussion | Öğretim Yöntemleri: Anlatım |
| 10 | investigation of Internal Control System | reading from related sources, interpretation and discussion | Öğretim Yöntemleri: Anlatım |
| 11 | Preparation of Auditing Programs, Methods and Techniques of Evidence Collection | reading from related sources, interpretation and discussion | Öğretim Yöntemleri: Anlatım |
| 12 | Evaluation of the Findings. | reading from related sources, interpretation and discussion | Öğretim Yöntemleri: Anlatım |
| 13 | Completion of Auditing and forming Auditing Opinion | reading from related sources, interpretation and discussion | Öğretim Yöntemleri: Anlatım |
| 14 | Preparation of Auditing Report | reading from related sources, interpretation and discussion | Öğretim Yöntemleri: Anlatım |
| 15 | general evaluation | reading from related sources, interpretation and discussion | 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 | 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 | ||