| 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 | None |
|---|
| Course Description | This course covers the objectives of International Standards on Auditing, terms and concepts specifically related to these standards and quality features of auditing. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
Generally excepted accouting standards |
|
2nd Week |
Auditing Function I |
|
3rd Week |
Auditing Function II |
|
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 Assessment |
|
| Recommended or Required Reading | Kaval, H. Muhasebe Denetimi, 2010, Gazi Kitabevi 2. Baskı
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 |
3 |
3 |
| Preparation for Quiz |
|
|
|
| Individual or group work |
3 |
40 |
120 |
| Preparation for Final exam |
1 |
60 |
60 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
1 |
40 |
40 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
10 |
10 |
| Homework |
6 |
30 |
180 |
| Total Work Load | 455 |
| Total Work Load / 30 (h) | 15.16 |
| ECTS Credit of the Course | 15 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
