Information Package

MANT509

WW

Course Code
MANT509
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. Acquire the basic understanding of all aspects of auditing and gain a firm foundation for a career in auditing field.
  2. Acquire the practical need for internal and external auditing;
  3. Know the risks that exist in financial statements,
  4. Know the need for assessing the ethical standards and differenciate the ethical and unethical conduct in the profession.
  5. Compare internal and external auditing in terms of their role in business and society, their goals and objectives, their processes and practices
  6. Know the nature of an internal control system,
  7. Know the underlying concepts of International Financial Reporting standartds
Mode of DeliveryFace to face
PrerequisitesNo
Recommended Optional Programme ComponentsNone
Course DescriptionThe fundamental concepts of auditing, evidence collection, internal control system, final decision making regarding audit and auditing report are examined in conjunction with standards on auditing.
Course Contents
WEEK TOPICS
1st Week Basic auditing concepts
2nd Week Basic auditing concepts
3rd Week Generally accepted auditing standards
4th Week Generally accepted auditing standards
5th Week Auditing planning
6th Week Internal control system
7th Week Evidences-sampling
8th Week Midterm
9th Week Evidences-sampling
10th Week Working sheets
11th Week Working sheets
12th Week Auditing practice
13th Week Auditing practice
14th Week Preparation of audit report
15th Week General Review
Recommended or Required ReadingWilliam C. Boynton, Walter, G. Kell, Modern Auditing, 1996.
Hasan Kaval, Muhasebe Denetimi, Akademik, 2003.
Planned Learning Activities and Teaching Methods
  • Lecture
  • Discussion
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
LO1 LO2 LO3 LO4 LO5 LO6 LO7
K1 X X X
K2 X X
K3 X X
K4 X X
K5 X X
K6 X
K7 X X X
K8 X
K9 X
K10 X
K11 X X X
K12 X X X
K13 X