Course Language:
English
Course Objectives:
The aim of this course is to help students to learn the basic concepts of auditing and understand the auditing appications.
Course Content:
Generally accepted auditing standarts, Auditing reporting process and planning, techniques and evidence of auditing, working papers, internal control system, Auditing of accounts.
Teaching Methods:
1: Lecture, 2: Question-Answer, 3: Discussion
Assessment Methods:
A: Testing, B: Homework, C: Performance
Vertical Tabs
Course Learning Outcomes
| Learning Outcomes |
| Define the basic concepts of Auditing |
| Indicate the relationship between the types of Auditing by distinguishing those types. |
| Define auditing evidences, evidence providing techniques and evidence kinds. |
Course Flow
| COURSE CONTENT | ||
| Week | Topics | Study Materials |
| 1 | Auditing Concept | |
| 2 | Types of Auditing and Auditor, Historical Development of Auditing in Turkey, Auditing Institutions, Reasons of Auditing Need | |
| 3 | Generally Accepted Auditing Standards | |
| 4 | The Objective of Auditing and Risk | |
| 5 | Audit Evidences and Auditing Techniques | |
| 6 | Main elements and the meaning of internal control system | |
| 7 | Midterm | |
| 8 | Auditing Process | |
| 9 | Audit Planning | |
| 10 | Internal Control | |
| 11 | Sampling in Auditing | |
| 12 | Auditing Tests | |
| 13 | Auditing Sampling | |
| 14 | Final Exam | |
Recommended Sources
| RECOMMENDED SOURCES | |
| Textbook | Auditing and Assurance Services, Alvin Arens |
| Additional Resources | |
Assessment
| ASSESSMENT | ||
| IN-TERM STUDIES | NUMBER | PERCENTAGE |
| Homework | 20 | |
| Term Projects | 20 | |
| Final Exam | 60 | |
| Total | 100 | |
| Total | 100 | |
Course’s Contribution to Program
| COURSE'S CONTRIBUTION TO PROGRAM | ||||||
| No | Program Learning Outcomes | Contribution | ||||
| 1 | 2 | 3 | 4 | 5 | ||
| 1 | Students learn the essential body of knowledge in business management (functions of management: organization theory: policy and strategy: information, technology and operations management; human capital management; accounting; finance; marketing; economics; and an integrated perspective) and apply them in business life. | X | ||||
| 2 | Students can apply business theories and methods by gaining expertise in at least one of the areas; accounting and finance, management, marketing or human resources management. | X | ||||
| 3 | Students with their research methodologies knowledge can choose the appropriate methods for data gathering and analyzing and can understand and interpret the results, studies and reports. | X | ||||
| 4 | Students gain the required qualifications to make strategic decisions and to take the leader role. | X | ||||
| 5 | Students have the tendency to take active role in team work and can contribute to the team consciously. | X | ||||
| 6 | Students can evaluate information coming from different disciplines, combine those information and they have an interdisciplinary viewpoint. | X | ||||
| 7 | Students have the responsibility and knowledge to conduct independent and original studies both in business and academic arena. | X | ||||
| 8 | Students can follow the local and global business environment dynamics and interpret them. | X | ||||
| 9 | Students understand business ethics and social responsibility concepts | X | ||||
| 10 | Students have required the English proficiency to follow the current events and improvements in their professional area and to communicate their ideas in international business arena. | X | ||||
| 11 | Students should understand the importance of lifelong learning to maintain personal and professional development. | X | ||||
| 12 | Students should demonstrate that they have the discipline and responsibility to conduct an independent study, project, research | X | ||||
| 13 | Students can demonstrate that they have the commercial law knowledge which is shaping the global business world and though these they have the ability to reach a solution. | X | ||||
ECTS
| ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION | |||
| Activities | Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Course Duration (Including the exam week: 16x Total course hours) | 16 | 3 | 48 |
| Hours for off-the-classroom study (Pre-study, practice) | 14 | 3 | 42 |
| Mid-terms | 1 | 30 | 30 |
| Homework | 1 | 10 | 10 |
| Final examination | 1 | 10 | 10 |
| Total Work Load | 140 | ||
| Total Work Load / 25 (h) | 5,6 | ||
| ECTS Credit of the Course | 6 | ||