The aim of this course is to provide students with basic knowledge, skills and understanding in the field of auditing practices and methods. Upon completion of this course, students are expected to have basic knowledge and skills in the field of auditing and to be successful in their future careers.
Prerequisite(s)
Course Code Course Name…
Corequisite(s)
Course Code Course Name…
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)
Professor Çiğdem Kaya Yaşar
Course Assistant(s)
Schedule
Wednesday, 14:00-16:00 A-602
Office Hour(s)
Wednesday, 16:00-17:00 B-704
Teaching Methods and Techniques
-Lecture, Discussion, Student Presentations
Principle Sources
1. Auditing and Assurance Services: Understanding the Integrated Audit" - Karen L. Hooks, Mark S. Beasley, and Robert J. Glover - This book is a resource that focuses on the fundamental concepts of the auditing process, independent auditing standards, and ethical principles of independent auditing.
Other Sources
1. "Auditing: A Practical Approach" by Robyn Moroney, Fiona Campbell, Jane Hamilton, and Valerie Warren - This book focuses on both theoretical and practical auditing issues, helping students understand the auditing process and improve their practice with real-life examples.
2. "Auditing and Assurance Services" by Alvin A. Arens, Randal J. Elder, Mark S. Beasley, and Chris E. Hogan - This book provides students with a comprehensive look at the future of the auditing profession, touching on the role of technology in auditing and future trends. presents.
3. "Audit Techniques" - Prof. Dr. Kenan Aydin, Prof. Dr. Ertuğrul Kılıçarslan, Asst. Prof. Dr. Ahmet İspir - This book discusses the basic concepts, principles and techniques of the audit process in detail.
4. "Independent Audit and Audit in Turkey" - Prof. Dr. Mesut Alkan, Prof. Dr. Nusret Aktaş - This book examines the concept of independent auditing, auditing practices and legislation in Turkey.
5. "Full Certification Audit and Applications" - Prof. Dr. İsmail Topal, Asst. Prof. Dr. Mustafa Güler - This book deals with the process of verification and examination of financial statements and the stages of full certification audit in detail.
Course Schedules
Week
Contents
Learning Methods
1. Week
Auditing Practices and Methods - Introduction and Course Content
Lecture and Discussion
2. Week
Basic Auditing Concepts and Principles
What is Audit? Auditing Principles and Standards Auditing Process and Stages
Lecture and Discussion
3. Week
Full Certification Audit
Definition and Purpose of Full Certification Audit
Lecture and Discussion
4. Week
Verification and Review of Financial Statements
Lecture and Discussion
5. Week
Full Certification Audit Stages: Planning Internal Control Assessment Documentation Tests and Verification Reporting
Lecture and Discussion
6. Week
Importance and Objectives of Independent Audit
Lecture and Discussion
7. Week
Independent Auditing Standards
Lecture and Discussion
8. Week
Ethical Principles and Professional Responsibilities in Independent Auditing
Lecture and Discussion
9. Week
The Role of Technology in Auditing Audit Technologies and Tools Data Analytics and Artificial Intelligence Applications
Lecture and Discussion
10. Week
Cloud Computing and Control Integration
Lecture and Discussion
11. Week
Application and Case Studies
Examination and Analysis of Real-Life Cases Application of Learned Concepts
Lecture and Discussion
12. Week
Future Trends and Developments in Auditing
Lecture and Discussion
13. Week
Industrial Transformation and Its Effects on the Auditing Profession
Lecture and Discussion
14. Week
Final Evaluation and Discussion
Lecture and Discussion
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
OP-1. Comprehends both theoretical and applied subjects in international trade at the advanced level, and uses his/her knowledge when necessary.
PO-2
OP-2. Analyses basic concepts and data related to International Trade and Economics by scientific methods, interprets those with analytically, and evaluates those with regard to economic issues.
PO-3
OP-3. Express his/her thoughts, comments and evaluations related to International Trade discipline both in written and oral forms.
PO-4
OP-4. Defines current problems, and proposes solutions which are supported by evidence and research based quantitative and qualitative data.
PO-5
OP-5. Inspects how public and private sector enterprises engaged in trade activities operates in practice, and evaluates the continuities and the dynamism in these sectors.
PO-6
OP-6. Defines and tracks local, regional (such as European Union or Middle East) and global issues from the point of political economics, and relates these issues to each other.
PO-7
OP-7. Possesses sufficient knowledge in other disciplines related to International Trade (such as Economics, Finance, International Business and Law), and reports this information.
PO-8
OP-8. Follows publications and research in International Trade, Globalisation and Financial Systems in the English language, and communicates with his/her colleagues internationally.
PO-9
OP-9. Uses a second language (Russian, Chinese, etc.) at the intermediate level.
PO-10
OP-10. Possesses ethical principles and scientific values in collection, interpretation and release of data.
Learning Outcomes
LO-1
Creates a basis for understanding auditing processes and stages by learning auditing concepts, principles and standards.
LO-2
Explains special types of audits, such as full attestation audits and independent audits, and addresses practical issues such as verification and review of financial statements.
LO-3
Explain the role of technological developments such as audit technologies, data analytics, artificial intelligence and cloud computing in audit processes.
LO-4
Transforms the knowledge learned into practical applications by examining real world examples and doing case studies.
LO-5
Evaluates the audit environment of the future by thinking about future trends and the effects of industrial transformation on the audit profession.
LO-6
Analyzes the impact of new developments on industrial relations.
