EMG32719 Auditing and Professional Law

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

Information

Code EMG32719
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 Uzaktan Öğretim
Catalog Information Coordinator Prof. Dr. KORAY TUAN


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

Notes

all books


Course Learning Outcomes

Order Course Learning Outcomes
LO01 To understand concept, boundaries and structure of auditing
LO02 To teach the students about the differences between types of audit and to learn about scope of financial statement auditing
LO03 To teach the students about the regulations guiding profession of accounting and auditing in Turkey, its scope and its impact on the profession
LO04 To teach the students about the general structure of Auditing Standards
LO05 To understand Customer Acceptance Process in Auditing
LO06 To teach the student about the phases of the audit process
LO07 To teach the students about internal control system and its importance in terms of external auditing
LO08 To teach the students about the concepts of materiality and risk and its importance in terms of audit opinion
LO09 To teach the students about mid-term and end of period audit tests
LO10 To teach the students about the process of creation and reporting of audit opinion


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Bilgi - Kuramsal, Olgusal Ability to comprehend the basic principles of accounting, auditing and tax issues and use these principles together effectively 3
PLO02 Bilgi - Kuramsal, Olgusal To explain the basic theoretical models in the accounting science and to list, define and use the new input systems in the literature; specify the characteristics and weaknesses of each model and / or system.
PLO03 Bilgi - Kuramsal, Olgusal Ability to identify, research and analyze accounting, auditing and tax issues.
PLO04 Bilgi - Kuramsal, Olgusal To explain how to interpret the results obtained by applying the models in accounting
PLO05 Bilgi - Kuramsal, Olgusal Understanding the legal and ethical issues encountered in the accounting profession.
PLO06 Bilgi - Kuramsal, Olgusal Combining business management methods and accounting methods 3
PLO07 Bilgi - Kuramsal, Olgusal Achieve the most appropriate result by using basic financial analysis techniques
PLO08 Bilgi - Kuramsal, Olgusal To take leadership by taking responsibility individually and / or in a team and to manage the accounting process effectively by carrying out the necessary work. 3
PLO09 Beceriler - Bilişsel, Uygulamalı Being aware of the necessity of lifelong learning
PLO10 Beceriler - Bilişsel, Uygulamalı Utilizing different sources within the framework of academic rules in a new field of accounting, synthesizing the information obtained and presenting effectively
PLO11 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Written and oral communication competence 4
PLO12 Yetkinlikler - Öğrenme Yetkinliği Questioning applications and methods, developing and implementing new working methods when deemed necessary. 3
PLO13 Yetkinlikler - Öğrenme Yetkinliği By making research on accounting science, forming the basis for the right decision making process 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:
Anlatım, Tartışma
2 Types of audit and auditor. Generally Accepted Auditing Standards Reading of the topic through relavant sources Öğretim Yöntemleri:
Anlatım, Tartışma
3 Regulations leading the profession in Turkey and Auditing Standards Reading of the topic through relavant sources Öğretim Yöntemleri:
Anlatım, Tartışma
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:
Anlatım, Tartışma
5 Overview of the Audit Process, Audit Planning Reading of the topic through relavant sources Öğretim Yöntemleri:
Anlatım, Tartışma
6 Materiality in Auditing and Concepts of Risk Reading of the topic through relavant sources Öğretim Yöntemleri:
Anlatım, Tartışma
7 Investigation of Internal Control System Reading of the topic through relavant sources Öğretim Yöntemleri:
Anlatım, Tartışma
8 Mid-Term Exam Exam Preparation Ölçme Yöntemleri:
Yazılı Sınav
9 Preparation of audit programs: Reading of the topic through relavant sources Öğretim Yöntemleri:
Anlatım, Tartışma
10 1-Audit Evidence. Evidence Collection Methods and Techniques Reading of the topic through relavant sources Öğretim Yöntemleri:
Anlatım, Tartışma
11 2-Audit Evidence. Evidence Collection Methods and Techniques Reading of the topic through relavant sources Öğretim Yöntemleri:
Anlatım, Tartışma
12 Evaluation of the Findings. Working Papers Reading of the topic through relavant sources Öğretim Yöntemleri:
Anlatım, Tartışma
13 Completion of the Auditing and the Audit Opinion Reading of the topic through relavant sources Öğretim Yöntemleri:
Anlatım, Tartışma
14 Preparation of Audit Report Reading of the topic through relavant sources Öğretim Yöntemleri:
Anlatım, Tartışma
15 Case studies on Audit Activities Reading of the topic through relavant sources Öğretim Yöntemleri:
Anlatım, Tartışma
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 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: 07.05.2024 04:59