To provide students with an understanding of independent audit and its applications based on International Auditing Standards and raise an awareness about the importance of audit profession for enterprises.
Prerequisite(s)
Principles of Accounting, Financial Accounting
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)
Assist. Prof. Dr. Gözde BİRCAN
Course Assistant(s)
Schedule
Distant Learning-CATs
Office Hour(s)
N. Gözde Bircan, Monday, 13:00-14:50, Basın Ekspres Campus, B-806.
Teaching Methods and Techniques
-Oral presentation
-Case study analysis
Principle Sources
- Auditing and Assurance Services, Randal J.Elder, Mark S. Beasley, Alvin A. Ares, PEARSON, 13.Edition.
Other Sources
-International Auditing Standards
Course Schedules
Week
Contents
Learning Methods
1. Week
The Conceptual Framework of Independent Audit and Components of Independent Audit
Oral presentation
2. Week
Nature, Development and Importance of Auditing Profession in Turkey and all over the World
Oral presentation
3. Week
Types of Audits and Auditors
Oral presentation and a case study
4. Week
Generally Accepted Auditing Standards and International Audit Standards
Oral presentation
5. Week
Audit Evidences and Audit Procedures
Oral presentation and a case study
6. Week
Auditing Process and Phases
Oral presentation
7. Week
Audit Risk and Materiality
Oral presentation and a case study
8. Week
Mıd-Term Exam
-
9. Week
Management Assertions and Audit Objectives
Oral presentation
10. Week
Ethical Rules for Independent Auditors and The Principle of Independency
Oral presentation and a case study
11. Week
Audit Reports and Audit Opinions
Oral presentation and a case study
12. Week
Internal Control and Internal Audit
Oral presentation and a case study
13. Week
Fraud Auditing
Oral presentation and a case study
14. Week
Final Exam
-
15. Week
16. Week
17. Week
Assessments
Evaluation tools
Quantity
Weight(%)
Midterm(s)
1
40
Final Exam
1
60
Program Outcomes
PO-1
Students will gain the ability to apply, analyze and synthesize their mathematical and social knowledge to business problems.
PO-2
Will be able to apply and adapt basic information about other disciplines (economics, sociology, psychology, numerical sciences, etc.) that form the basis of business management and make creative evaluations by using this information in the field of business.
PO-3
Will have basic knowledge in the field of business functions and management (management, production, marketing, accounting, finance, HRM, behavior, etc.), will be able to criticize, interpret and adapt theoretical discussions covering the relations between actors and cultures in this field.
PO-4
Will be able to design, create and evaluate a process related to business functions at every stage in line with a defined goal.
PO-5
Will be able to define and evaluate activities and relationships in business-related fields; will be able to solve problems by defining, modeling and making comments, suggesting solutions and making necessary critical decisions. (critical thinking).
Learning Outcomes
LO-1
Having an understanding about 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.
