To make it available for students to comprehend the basic issues of independent auditing and to give sufficient knowledge regarding auditing standards, auditing process, auditing techniques, reporting, financial and compliance auditing
Prerequisite(s)
none
Corequisite(s)
none
Special Requisite(s)
To make it available for students to comprehend the basic issues of independent auditing and to give sufficient knowledge regarding auditing standards, auditing process, auditing techniques, reporting, financial and compliance auditing
Instructor(s)
Professor Peyami Çarıkçıoğlu
Course Assistant(s)
Schedule
Thursday, 15:00 - 16:50, IKU CATS
Office Hour(s)
Thursday, 14:00 - 15:00, IKU CATS
Teaching Methods and Techniques
--Oral presentation, problem solving, discussion
Principle Sources
-
-GÜREDİN,Ersin, "DENETİM Ve Güvence Hizmetleri", Arıkan Yayınevi, 11.Bası, İstanbul, 2007.
Other Sources
-
Course Schedules
Week
Contents
Learning Methods
1. Week
Definition and types of auditing
Oral presentation, problem solving, discussion
2. Week
Fundamentals of Auditing
Oral presentation, problem solving, discussion
3. Week
Types of Auditing
Oral presentation, problem solving, discussion
4. Week
Auditing Standards
Oral presentation, problem solving, discussion
5. Week
Auditing Standards
Oral presentation, problem solving, discussion
6. Week
Evolution of Accounting Auditing in Turkey and World
Oral presentation, problem solving, discussion
7. Week
Goals of Auditing
Oral presentation, problem solving, discussion
8. Week
Auditing Process and Planning
Oral presentation, problem solving, discussion
9. Week
Auditing Process and Planning
Oral presentation, problem solving, discussion
10. Week
Audit Evidence and Auditing Techniques
Oral presentation, problem solving, discussion
11. Week
Auditing Methods
Oral presentation, problem solving, discussion
12. Week
Auditing Report
Oral presentation, problem solving, discussion
13. Week
Working Papers
Oral presentation, problem solving, discussion
14. Week
Materiality and Risk
Oral presentation, problem solving, discussion
15. Week
Final exams
Exam
16. Week
Final exams
Exam
17. Week
Final exams
Exam
Assessments
Evaluation tools
Quantity
Weight(%)
Midterm(s)
1
35
Quiz
1
15
Final Exam
1
50
Program Outcomes
PO-1
Demonstrates a basic level of understanding in related disciplines (such as economics, sociology, psychology, quantitative sciences, etc.) that form a foundation for business administration, and makes use of and applies them to the field of business.
PO-2
Applies mathematical, scientific and social knowledge to business problems.
PO-3
Demonstrates a basic level of understanding in business functions and management (such as management, production, marketing, accounting, finance, human resources, behavioural sciences, etc.) and interprets the theoretical arguments focusing on interactions between the actors and the cultures in the field.
PO-4
Determines how to use acquired theoretical and practical knowledge and skills related to business in application and field analysis and applies them.
PO-5
Identifies and evaluates the relations in the field of business; describes the problems and presents analytical solutions through modelling and interpreting (critical thinking).
PO-6
Designs a business process in any functional stage that complies with identified objectives.
PO-7
Develops effective business communication skills (written-verbal/formal-informal).
PO-8
Owns effective working skills individually or on a team in business and multidisciplinary fields.
PO-9
Acts with a sense of professional and ethical responsibility.
PO-10
Improves effective verbal and written communication skills in Turkish, and acquires competence in minimum one foreign language.
Learning Outcomes
LO-1
(LO-1): To perceive the importance and necessity of auditing
LO-2
(LO-2) : To perceive the importance and necessity of precise and inside information in decision making
LO-3
(LO-3): To possess the knowledge of generally accepted auditing standards and to be able to implement them
LO-4
(LO-4): To manage and implement auditing methods and techniques
LO-5
(LO-5): To determine auditing risk and importance relationship
LO-6
(LO-6) : To be able to make financial and compliance audits of accounts
LO-7
(LO-7): To have a point of view about audited financial tables
