| Course Type | Elective Course |
|---|
| Course Level | Doctorate Of Science |
|---|
| Year of Study | - |
|---|
| Semester | - |
|---|
| ECTS | 15 |
|---|
| Name of Lecturer(s) |
- |
| Learning Outcomes |
At the end of this course, the students;
- Discuss the concept of auditing in accounting.
- Describe the related regulations about auditing profession in Turkey
- Discuss the importance of auditing profession
- Discuss the fraud cases in auditing
- Be informed how the audit of financial statements is done in terms of International Standards on auditing.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | MAND614 FINANCIAL ANALYSIS |
|---|
| Course Description | Accounting is a system in which information about economic unit is produced.
There are various norms and standards predetermined by the enterprise under auditing. Auditing is to investigate whether these standards or norms are complied with.
Audit is an audit of whether the financial statements conform to generally accepted accounting principles and whether they reflect the truth as a whole.The audits carried out within the scope of CMB can be given as an example of accounting audit. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
Generally excepted accouting standards |
|
2nd Week |
Auditing Function I |
|
3rd Week |
Auditing Function I |
|
4th Week |
Responsibilities of Independent Auditors |
|
5th Week |
Ethics and Auditing |
|
6th Week |
Reporting Responsibilities of Auditors |
|
7th Week |
Risk Evaluation |
|
8th Week |
Mid-term examination |
|
9th Week |
Internal Control |
|
10th Week |
Fraud |
|
11th Week |
Case Studies I |
|
12th Week |
Case Studies II |
|
13th Week |
Case Studies III |
|
14th Week |
Case Studies IV |
|
15th Week |
General Review |
|
| Recommended or Required Reading | Akdoğan ,Tenker (2007) 5.Bölüm
Revsine, Collins, Johnson (2002) Chapter 18
|
|---|
| Planned Learning Activities and Teaching Methods |
|
|---|
| 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 |
2 |
2 |
| Preparation for Quiz |
|
|
|
| Individual or group work |
|
|
|
| Preparation for Final exam |
1 |
250 |
250 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
1 |
160 |
160 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
2 |
2 |
| Homework |
|
|
|
| Total Work Load | 456 |
| Total Work Load / 30 (h) | 15.2 |
| ECTS Credit of the Course | 15 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
