To provide students with an understanding of the basic elements of independent auditing and to ensure that students have sufficient knowledge about audit and auditor types, audit standards, audit process, audit risk and level of importance, risk planning and internal control structure, audit techniques, audit tests, analytical review procedures and audit reporting.
Prerequisite(s)
Financial Accounting
Corequisite(s)
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.)
Instructor(s)
Assist. Prof. Dr. Gözde Bircan, Assist. Prof. Dr. Gözde Bircan
Course Assistant(s)
Schedule
Monday, 09:00-10:50, B-401, Basın Ekspres Campus.
Office Hour(s)
Tuesday, 10:00-11:00, B8-06, Basın Ekspres Campus.
Teaching Methods and Techniques
-Oral Presentation
-Examples
-Case Studies
Principle Sources
-Denetim ve Güvence Hizmetleri, Prof. Dr. Ersin Güredin, İstanbul, Türkmen Kitabevi, 14. Baskı, 2014.
-Muhasebe Denetimi, Prof. Dr. Nejat Bozkurt, İstanbul, Alfa Yayınevi, 5.Baskı, 2010.
-Auditing and Assurance Services, Randal J.Elder, Mark S. Beasley, Alvin A. Ares, PEARSON, 13.Edition.
Other Sources
-Uluslararası Denetim ve Güvence Standartları Kurulu (IAASB) Tarafından Belirlenen Uluslararası Denetim Standartları (ISAs)
-KPMG Türkiye Bakış Dergisi
Course Schedules
Week
Contents
Learning Methods
1. Week
Introduction and Description of Auditing
Oral Presentation
2. Week
Nature of Auditing
Oral Presentation
3. Week
The Role and Importance of Auditing for Society
Oral Presentation
4. Week
Types of Audits and Auditors
Oral Presentation and A Case Study
5. Week
Auditing Standards and Audit Evidences
Oral Presentation and A Case Study
6. Week
Audit Techniques
Oral Presentation and A Case Study
7. Week
Ethical Rules for Independent Auditors and Independency of Auditors
Oral Presentation and A Case Study
8. Week
Mid-Term Exam
9. Week
Audit Claims and Objectives
Oral Presentation and A Case Study
10. Week
Auditing Process
Oral Presentation and A Case Study
11. Week
Audit Risk and Materiality
Oral Presentation and A Case Study
12. Week
Audit Reports and Opinion Types
Oral Presentation and A Case Study
13. Week
Internal Controls and Internal Audit
Oral Presentation and A Case Study
14. Week
Final Exam
15. Week
Final Exam
16. Week
Final Exam
17. Week
Final Exam
Assessments
Evaluation tools
Quantity
Weight(%)
Midterm(s)
1
30
Quizzes
1
10
Final Exam
1
60
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 English, and acquires competence in minimum one foreign language.
Learning Outcomes
LO-1
To learn independent auditing and its elements
LO-2
Understanding the importance and necessity of independent auditing
LO-3
Understanding the importance and necessity of accurate and reliable information for decision making
LO-4
To learn types of audits and its characteristics.
LO-5
Understanding the relationship between audit risk and materiality.
LO-6
Auditing accounts and audit procedures
LO-7
To learn audit techniques and audit tests
LO-8
To learn the elements of an audit report and audit report views
