AUDIT STANDARDS

MUD502

Course Type

Compulsory Course

Course Level

Master's Degree Without Thesis

Year of Study

Semester

Second Term (Spring)

ECTS

Name of Lecturer(s)

Learning Outcomes

At the end of this course, the students;

At the end of the course, students will be able to discuss what accounting auditing is.
At the end of the course, students will be able to explain what the accounting audit profession is.
At the end of the course, students will be able to explain the rules applicable in our country regarding the accounting audit profession.
At the end of the course, students will be able to discuss how fraud and corruption occur in accounting auditing.
At the end of the course, they will be informed about how to audit financial statements in accordance with International Auditing Standards.

Mode of Delivery

Face to face

Prerequisites

Recommended Optional Programme Components

Course Description

Course Contents

WEEK	TOPICS
1^st Week	Generally accepted auditing standards
2^nd Week	Audit Function I
3^rd Week	Audit Function II
4^th Week	Duties of Independent Auditor
5^th Week	Professional Ethics of the Auditor
6^th Week	Auditor's Responsibilities in the Preparation of the Audit Report
7^th Week	Risk assessment
8^th Week	Midterm
9^th Week	Internal Control
10^th Week	Cheating and Corruption
11^th Week	Case Studies I
12^th Week	Case Studies II
13^th Week	Case Studies III
14^th Week	Case Studies IV

Recommended or Required Reading

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	3	3
Preparation for Quiz	1	3	3
Individual or group work	14	8	112
Preparation for Final exam	1	40	40
Course hours	14	3	42
Preparation for Midterm exam	1	20	20
Laboratory (including preparation)
Final exam	1	3	3
Homework	2	40	80
Total Work Load			303
Total Work Load / 30 (h)			10.1
ECTS Credit of the Course			10

Language of Instruction

Turkish

Work Placement(s)