| Course Type | Elective Course |
|---|
| Course Level | Master's Degree Without Thesis |
|---|
| Year of Study | - |
|---|
| Semester | - |
|---|
| ECTS | 10 |
|---|
| Name of Lecturer(s) |
|
| Learning Outcomes |
At the end of this course, the students;
- Acquire the basic understanding of all aspects of auditing and gain a firm foundation for a career in auditing field.
- Acquire the practical need for internal and external auditing;
- Know the risks that exist in financial statements,
- Know the need for assessing the ethical standards and differenciate the ethical and unethical conduct in the profession.
- Compare internal and external auditing in terms of their role in business and society, their goals and objectives, their processes and practices
- Know the nature of an internal control system,
- Know the underlying concepts of International Financial Reporting standartds
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | None |
|---|
| Course Description | The fundamental concepts of auditing, evidence collection, internal control system, final decision making regarding audit and auditing report are examined in conjunction with standards on auditing. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
Basic auditing concepts |
|
2nd Week |
Basic auditing concepts |
|
3rd Week |
Generally accepted auditing standards |
|
4th Week |
Generally accepted auditing standards |
|
5th Week |
Auditing planning |
|
6th Week |
Internal control system |
|
7th Week |
Midterm |
|
8th Week |
Evidences-sampling |
|
9th Week |
Evidences-sampling |
|
10th Week |
Working sheets |
|
11th Week |
Working sheets |
|
12th Week |
Auditing practice |
|
13th Week |
Auditing practice |
|
14th Week |
Preparation of audit report |
|
15th Week |
General Review |
|
| Recommended or Required Reading | William C. Boynton, Walter, G. Kell, Modern Auditing, 1996.
Hasan Kaval, Muhasebe Denetimi, Akademik, 2003.
|
|---|
| 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 |
14 |
12 |
168 |
| Preparation for Final exam |
1 |
60 |
60 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
1 |
55 |
55 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
2 |
2 |
| Homework |
|
|
|
| Total Work Load | 329 |
| Total Work Load / 30 (h) | 10.96 |
| ECTS Credit of the Course | 10 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
