BUSINESS (ENGLISH) | |||||
Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 |
Course Code: | 1314002010 | ||||||||
Ders İsmi: | Auditing | ||||||||
Ders Yarıyılı: |
Fall Spring |
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Ders Kredileri: |
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Language of instruction: | EN | ||||||||
Ders Koşulu: | |||||||||
Ders İş Deneyimini Gerektiriyor mu?: | No | ||||||||
Type of course: | Department Elective | ||||||||
Course Level: |
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Mode of Delivery: | Face to face | ||||||||
Course Coordinator : | Prof. Dr. Özlem Arzu AZER | ||||||||
Course Lecturer(s): | |||||||||
Course Assistants: |
Course Objectives: | The objectives of this course are emphasized the importance of financial statements that are prepared as proper, fair and right; explained the role of auidit in this context and introduced audit techniques to students. |
Course Content: | In this course will be explained importance of the audit, audit planning and audit evidences, audit techniques, audit of various accounts and transactions, preparing of audit reports and made case studies. |
The students who have succeeded in this course;
|
Week | Subject | Related Preparation |
1) | Definition and Concepts | -- |
2) | Types of Auditing and Generally Accepted Auditing Standards | -- |
3) | Code of Ethics and Fraudulent Financial Reporting | -- |
4) | Materiality and Planning of Risk | -- |
5) | Audit Process and Audit Planning | -- |
6) | Audit Evidences and Audit Techniques | -- |
7) | Sampling and Internal Control System | -- |
8) | Midterm exam | -- |
9) | Internal Auditing and Internal Control | -- |
10) | Reporting-Audit of Financial Statement Accounts | -- |
11) | Audit of Financial Statement Accounts -1 | -- |
12) | Audit of Financial Statement Accounts -2 | -- |
13) | Audit of Financial Statement Accounts -3 | -- |
14) | Review of the course-1 | -- |
15) | Review of the course-2 | -- |
16) | final exam | -- |
Course Notes / Textbooks: | Arens Elder & Beasley, “auditing and assurance services”, 16th edition, prentice-hall |
References: | -yok-none |
Ders Öğrenme Kazanımları | 1 |
2 |
3 |
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Program Outcomes | |||||||||||||
1) Has basic knowledge, concepts and current theoretical knowledge and current developments in the field of business administration. | |||||||||||||
2) Understands the main actors, conditions and dynamics in the global business environment. | |||||||||||||
3) Comprehends ethical, legal and security issues related to business life. | |||||||||||||
4) Shares the results by reaching the right conclusions from the researches with effective data collection and analysis methods. | |||||||||||||
5) Develops creative solutions to problems that may arise in business processes due to changes in the corporate environment. | |||||||||||||
6) Plans the activities for the development of the employees under her responsibility and exhibits effective leadership. | |||||||||||||
7) Takes responsibility for solving complex and unpredictable problems related to her field. | |||||||||||||
8) Evaluates the advanced knowledge and skills acquired in the field of business with a critical approach. | |||||||||||||
9) Supports personal and institutional development by adhering to the concept of lifelong learning. | |||||||||||||
10) Shares his/her thoughts on the issues related to his/her field and solution proposals regarding the problems with experts and non-experts by supporting them with quantitative and qualitative data. | |||||||||||||
11) By using a foreign language, monitors theoretical and applied knowledge in the field. | |||||||||||||
12) Understands the importance and necessity of adapting to the changes in the complex and rapidly changing global business environment with an innovative perspective. | |||||||||||||
13) Communicates effectively, verbally and in writing, with people from different cultures and groups inside and outside the institution. | |||||||||||||
14) Supporting the universality of cultural rights, conscious of social justice; becomes an operator that respects the environment, institution, history and cultural heritage. |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution | |
1) | Has basic knowledge, concepts and current theoretical knowledge and current developments in the field of business administration. | |
2) | Understands the main actors, conditions and dynamics in the global business environment. | |
3) | Comprehends ethical, legal and security issues related to business life. | |
4) | Shares the results by reaching the right conclusions from the researches with effective data collection and analysis methods. | |
5) | Develops creative solutions to problems that may arise in business processes due to changes in the corporate environment. | |
6) | Plans the activities for the development of the employees under her responsibility and exhibits effective leadership. | |
7) | Takes responsibility for solving complex and unpredictable problems related to her field. | |
8) | Evaluates the advanced knowledge and skills acquired in the field of business with a critical approach. | |
9) | Supports personal and institutional development by adhering to the concept of lifelong learning. | |
10) | Shares his/her thoughts on the issues related to his/her field and solution proposals regarding the problems with experts and non-experts by supporting them with quantitative and qualitative data. | |
11) | By using a foreign language, monitors theoretical and applied knowledge in the field. | |
12) | Understands the importance and necessity of adapting to the changes in the complex and rapidly changing global business environment with an innovative perspective. | |
13) | Communicates effectively, verbally and in writing, with people from different cultures and groups inside and outside the institution. | |
14) | Supporting the universality of cultural rights, conscious of social justice; becomes an operator that respects the environment, institution, history and cultural heritage. |
Anlatım | |
Course |
Yazılı Sınav (Açık uçlu sorular, çoktan seçmeli, doğru yanlış, eşleştirme, boşluk doldurma, sıralama) |
Semester Requirements | Number of Activities | Level of Contribution |
Midterms | 1 | % 40 |
Semester Final Exam | 1 | % 60 |
total | % 100 | |
PERCENTAGE OF SEMESTER WORK | % 40 | |
PERCENTAGE OF FINAL WORK | % 60 | |
total | % 100 |
Activities | Number of Activities | Duration (Hours) | Workload |
Course Hours | 14 | 3 | 42 |
Study Hours Out of Class | 16 | 3 | 48 |
Midterms | 1 | 40 | 40 |
Final | 1 | 50 | 50 |
Total Workload | 180 |