FINANCIAL REPORTING AND AUDITING IN BANKS

BF612

Course Code: BF612
Semester: -
Theory+Practice: 3 + 0
ECTS: 15

Course Type

Elective Course

Course Level

Doctorate Of Science

Year of Study

Semester

ECTS

Name of Lecturer(s)

Learning Outcomes

At the end of this course, the students;

Investigate the financial reports of banks in depth.
Analyse national and international regulations regarding financial reporting
Analyse the effect of current developments and practices on financial tables
Compare market practices and regulations and reveal differences.
Understand auditing practices and regulations which reveals the reliability of the financial tables and statements

Mode of Delivery

Face to face

Prerequisites

Recommended Optional Programme Components

Course Description

The aim of this course is to analyse the financial reports of banks that are of primary importance and to analyse the national and international regulations concerning these reports. In that respect by using current data and financial tables practices and regulations will be compared. Also auditing principles which reveals the reliability of these reports and regulations concerning these fileds will be discussed.

Course Contents

WEEK	TOPICS
1^st Week	The importance of financial reporting and auditing in banks
2^nd Week	Financial reporting process in banking sector
3^rd Week	Auditing in banks
4^th Week	Institutions that audit banks
5^th Week	The relationship between organisational structure of banks and reporting and auditingi
6^th Week	The legal framework of financial tables and reports prepared by banks
7^th Week	The legal framework of financial tables and reports prepared by banks
8^th Week	Mid term exam
9^th Week	Regulations and bank audit framework
10^th Week	Internal and external auditi relationship and the function of auditing
11^th Week	Audit standards and local arrangements
12^th Week	Financial reporting and auditing examples - practice
13^th Week	Financial reporting and auditing examples - practice
14^th Week	Financial reporting and auditing examples - practice
15^th Week

Recommended or Required Reading

International Standards on Auditing http://web.ifac.org/publications/internationalauditingandassurancestandardsboard

Planned Learning Activities and Teaching Methods

Lecture
Discussion
Problem Solving

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	1	1
Preparation for Quiz
Individual or group work	14	23	322
Preparation for Final exam	1	40	40
Course hours	14	3	42
Preparation for Midterm exam	1	45	45
Laboratory (including preparation)
Final exam	1	2	2
Homework	1	3	3
Total Work Load			455
Total Work Load / 30 (h)			15.16
ECTS Credit of the Course			15

Language of Instruction

Turkish

Work Placement(s)

Programme Qualifications / Learning Outcomes

	LO1	LO2	LO3	LO4	LO5
K1
K2
K3
K4	X	X	X	X	X
K5	X	X	X	X	X