Teaching basic concepts of independet audit and giving information about different types of audit and auditor, audit standards, audit process, audit risk, materiality level, risk planning and nature of internal control, audit techniques, audit tests, analytical review process and audit reports.
Prerequisite(s)
General Accountıng
Corequisite(s)
Audit
Special Requisite(s)
The minimum qualifications that are expected from the students who want to attend the course.(Examples: Foreign language level, attendance, known theoretical pre-qualifications, etc.)
"Muhasebe Denetimi Uygulamaları", Prof.Dr. Ümit ATAMAN, Prof. Dr. Rüstem HACIRÜSTEMOĞLU, Prof. Dr. Nejat Bozkurt, 2001, 1.Bakı, Alfa Yayınevi İstanbul /
"İşletmelerin Kara Deliği Hile," Prof.Dr. Nejat BOZKURT ,2016, Alfa Yayınevi İstanbul /
Other Sources
Uluslararası Denetim ve Güvence Standartları Kurulu (IAASB) Tarafından Belirlenen Uluslararası Denetim Standartları (ISAs)
KPMG Türkiye Bakış Dergisi
Genel Kabul Görmüş Muhasebe İlkeleri
Course Schedules
Week
Contents
Learning Methods
1. Week
Definition and types of auditing
Lecturing
2. Week
Generally Accepted Auditing Standards
Lecturing
3. Week
Targets of auditing
Lecturing
4. Week
Auditing process
Lecturing
5. Week
Auditing process
Lecturing
6. Week
Auditing techniques and methods
Lecturing and examples
7. Week
Auditing techniques and methods
Lecturing and examples
8. Week
Midterm exam
9. Week
Reporting
Lecturing
10. Week
Reporting
Lecturing
11. Week
Auditing risk and importance
Lecturing
12. Week
Error, deception and unlawfulness
Lecturing and examples
13. Week
Auditing of accounts
Lecturing and case studies
14. Week
Auditing of accounts
Lecturing and case studies
15. Week
Auditing of accounts
Lecturing and case studies
16. Week
Final Exam
17. Week
Assessments
Evaluation tools
Quantity
Weight(%)
Midterm(s)
1
40
Final Exam
1
60
Program Outcomes
PO-1
PO 1. To have a basic knowledge in the field of Business Management
PO-2
PO 2. To know organizational structure in the way of planning, organization, leadership and control mechanisms
PO-3
PO 3. Recognizing human resources management and labor and social security legislations
PO-4
PO 4. To be master in the legislations related to the business and take legal responsibility by taking basic legislations which shapes the regulatory framework of the business into account
PO-5
PO 5. To take advantage of data collection techniques for problem solving and decision making
PO-6
PO 6. To have a knowledge about basic methods used in accounting and business practices of these methods
PO-7
PO 7. Identify the functions and implementations of marketing in business life, be able to conduct market research and use the marketing communication as required
PO-8
PO 8. To have the knowledge about computers and relevant programs needed
PO-9
PO 9. To be able to apply business processes and basic principles of project management techniques
PO-10
PO 10. To have the ability of effective communication skills both orally and written
PO-11
PO 11. To be able to make quality-oriented plans within business structure
PO-12
PO 12. To be able to develop business analysis for targeting appropriate investments and follow-up
PO-13
PO 13. To be able to take advantage of financial analysis techniques within business environment
PO-14
PO 14. To be able to benefit from major numerical analysis methods and their implementations in business
PO-15
PO 15. To follow the basic legislation related to the business and have a knowledge on basic law
PO-16
PO 16. To have knowledge about Ataturk's Principles and Revolution History
PO-17
PO 17. Recognize the basic principals and processes of production and sales management
PO-18
PO 18. To have vocational knowledge of English in Business and Management
Learning Outcomes
LO-1
Learning independent audit and its components.
LO-2
Realizing importance of independent audit and necessity of it.
LO-3
Understanding the importance and necessity of honest and trusting knowledge regarding making decisions.
LO-4
Knowing of different kind of audits and their characteristics.
LO-5
Detecting of the relationship between audit risk ve materiality
LO-6
Knowing audit of accounts and practicing.
LO-7
Learning audit techniques and practicing audit tests.
LO-8
Determining components of audit reports and audit opinion types.
