Information Package
baskent.edu.tr

Master's of Accounting and Finance with Thesis

MANT505

PROFESSIONAL ETHICS AND INDEPENDENCE

Course Code
MANT505
Semester
-
Theory+Practice
3 + 0
ECTS
10
Course TypeElective Course
Course LevelMaster's Degree With Thesis
Year of Study-
Semester-
ECTS10
Name of Lecturer(s)
Learning Outcomes

At the end of this course, the students;

  1. Examine the ethical and moral concepts.
  2. Comply with the principles of professional ethics.
  3. Know the concept of social responsibility.
  4. Examine ethical systems.
  5. Investigate the factors that play a role in the formation of morality.
  6. Know the importance of independency in auditing profession.
Mode of DeliveryFace to face
PrerequisitesNo
Recommended Optional Programme ComponentsNone
Course DescriptionIndependence of auditor has an important place within the framework of professional ethics. Due to financial scandals that were experienced in recent years, this course focuses on two dimensions regarding companies and organisations that give the audit service. In this context, the situations that deteriorate the independence of auditor will be analyzed according to the professional law numbered 3568's decree number 45 and according to the communiques numbered 19 and 16 of the Capital Markets Board of Turkey. In addition, social responsibility and business ethics will be taken into account in the corporate context. Both the companies and organisations that provide the audit service will be examined in detail.
Course Contents
WEEK TOPICS
1st Week Examine the ethical and moral concepts I
2nd Week Examine the ethical and moral concepts II
3rd Week Examine the ethical systems I
4th Week Examine the ethical systems II
5th Week Examine the ethical systems III
6th Week Investigate the factors that play a role in the formation of morality I
7th Week Investigate the factors that play a role in the formation of morality II
8th Week Midterm
9th Week Examine the ethics of profession I
10th Week Examine the ethics of profession II
11th Week Examine the concept of social responsibility I
12th Week Examine the concept of social responsibility II
13th Week Independency in Auditing Profession I
14th Week Independency in Auditing Profession II
15th Week General Review
Recommended or Required ReadingLecture notes
Planned Learning Activities and Teaching Methods
  • Lecture
Assessment Methods and Criteria
Quantity Percentage (%)
Mid-term 1 40
Total(%) 40
Contribution of In-term Studies to Overall Grade(%) 40
Contribution of Final Examination to Overall Grade(%) 60
Total(%) 100
ECTS Allocated Based on Student Workload
Activities Quantity Duration (Hour) Total Workload (Hour)
Midterm exam 1 3 3
Preparation for Quiz
Individual or group work 3 50 150
Preparation for Final exam 1 50 50
Course hours 14 3 42
Preparation for Midterm exam 1 40 40
Laboratory (including preparation)
Final exam 1 10 10
Homework 1 10 10
Total Work Load305
Total Work Load / 30 (h)10.16
ECTS Credit of the Course10
Language of InstructionTurkish
Work Placement(s)No

Programme Qualifications / Learning Outcomes

LO1 LO2 LO3 LO4 LO5 LO6
K1 X X
K2 X X
K3 X X
K4 X X
K5 X X X
K6 X X X
K7 X X X
K8 X X X
K9 X X X
K10 X X X
K11 X X X
K12 X X
K13 X