| Course Type | Elective Course |
|---|
| Course Level | Bachelor's Degree |
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| Year of Study | - |
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| Semester | - |
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| ECTS | 5 |
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| Name of Lecturer(s) |
|
| Learning Outcomes |
At the end of this course, the students;
- Students possess the necessary knowledge regarding the financial system, money and capital markets, as well as the role and significance of these markets in the national and global economy.
- Students possess the necessary knowledge regarding the necessity and significance of information/financial information in the functioning of financial markets.
- Students possess the necessary knowledge about Auditing, as a mechanism of assurance regarding the accuracy and reliability of the information ? including financial statements disclosed by publicly traded companies ? as well as the institutions, enterprises, and corporations within the financial system.
- Students possess the necessary knowledge regarding auditing/independent auditing standards, including general standards, fieldwork standards, and reporting standards within this framework.
- Students possess the necessary knowledge regarding fraud and Financial Information Manipulation (FIM) in companies/enterprises, including the causes, methods, and consequences of FIM.They have the necessary knowledge about fraud and Financial Information Manipulation (FBM) in companies/businesses and the causes, methods and consequences of FBM.
- Students possess the necessary knowledge regarding the methods of reading the financial statements disclosed to the public in the Turkish capital markets and examining/determining the accuracy and internal consistency of the information contained in these statements, within the scope of analyzing case studies as well.
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| Mode of Delivery | Face to face |
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| Prerequisites | No |
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| Recommended Optional Programme Components | Man426 Managerial Accounting |
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| Course Description | This course aims to help students gain a thorough understanding of the foundations, concepts, and standards underlying auditing practices and techniques. This course is designed to introduce the student the basic auditing concepts and standards. Concentration is mainly on the standards, ethics, principles, reports, relationships, and processes used by external auditors (independent certified public accountants) in conducting financial statement audits. This course also reviews generally accepted accounting principles and introduces generally accepted auditing standards.
Students who miss more than 30% of total class hours receive an F2 grade. |
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| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
Financial markets (Money and capital markets) and importance of these markets in the national/world economy, the necessity and importance of informatin/financial information in the functioning of financial markets |
|
2nd Week |
Auditing an an assurance mechanism of financial information/finanial statement, disclosed by publicly traded companies/financial market institutions |
|
3rd Week |
Functions of accounting standards / Auditing Standards Auditing Profession |
|
4th Week |
Generally Accepted Accounting and Auditing Standards, and International and National Accountant ve Auditing Standards-1 |
|
5th Week |
International and National Accountant ve Auditing Standards-2 |
|
6th Week |
Etthics |
|
7th Week |
Midterm Exam |
|
8th Week |
The Planning Phase of Auditing |
|
9th Week |
Materiality and Risks |
|
10th Week |
Audit Evidence, Audit Documentation |
|
11th Week |
Understand the Entity?s Internal Control |
|
12th Week |
Audits of Financial Statements Items |
|
13th Week |
Audit Conclusions And Reporting |
|
14th Week |
Manipulation of financial information and, causes, methods and consequences of manipulation-1 |
|
| Recommended or Required Reading | Güredin, E., (2007), ?Denetim ve Güvence Hizmetleri?, Arıkan Yayıncılık.
Kepekçi, C., (2004), ?Bağımsız Denetim?, Avcıol Basım Yayın Öğretim elemanının ders notları, sunumlar ve yukarıda belirtilen kaynaklar.
Kardeş, S.; Köse, Y., (2021), ?Denetim ve Güvence Hizmetleri?, Nobel Akademik Yayıncılık.
Küçüksözen, C., (2004), ?Finansal Bilgi Manipülasyonu?, SPK Yayınları.
?Financial Auditing Manuel?, (2024), U.S. Government Accountability Office.
|
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| Planned Learning Activities and Teaching Methods |
- Lecture
- Discussion
- Presentation
|
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| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
30 |
| Assignment |
2 |
20 |
| Total(%) |
|
50 |
| Contribution of In-term Studies to Overall Grade(%) |
|
50 |
| Contribution of Final Examination to Overall Grade(%) |
|
50 |
| 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 |
14 |
2 |
28 |
| Preparation for Final exam |
1 |
30 |
30 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
1 |
30 |
30 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
2 |
2 |
| Homework |
1 |
20 |
20 |
| Total Work Load | 154 |
| Total Work Load / 30 (h) | 5.13 |
| ECTS Credit of the Course | 5 |
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| Language of Instruction | Turkish |
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| Work Placement(s) | No |
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