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)
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)
Assist. Prof. Dr. Gözde Bircan
Course Assistant(s)
Schedule
Thursday, 18:00-21:00, Ataköy Campus, Hall C Atelier 12-14 TSA
Office Hour(s)
Ass. Prof. Gözde Bircan, Tuesday, 10:00-11:00, Basın Ekspres Campus, B8-6.
Teaching Methods and Techniques
-Oral presentation
-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. -İşletmelerin Kara Deliği Hile, Prof.Dr. Nejat BOZKURT ,2016, Alfa Yayınevi İstanbul -Muhasebe Denetimi Uygulamaları, Prof.Dr. Ümit ATAMAN, Prof. Dr. Rüstem HACIRÜSTEMOĞLU, Prof. Dr. Nejat Bozkurt, 2001, 1.Bakı, Alfa Yayınevi İstanbul -Auditing and Assurance Services, Randal J.Elder, Mark S. Beasley, Alvin A. Ares, PEARSON, 13.Edition. -Değişen Raporlama Anlayışı ve Bağımsız Denetçi Raporları, Dr. Sezen Uludağ, Nisan Kitabevi, 2021. -İç Kontrol ve İç Denetim, Doç.Dr. Ayşe Pamukçu, Ekin Basım Yayın Dağıtım, 2019.
Other Sources
-International Auditing Standards
-KPMG Turkey- Journal of Bakış
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
The Relationship Among Independent Audit, Internal Control and Internal Audit
Oral presentation
12. Week
Audit Reports and Audit Opinions
Oral presentation and a case study
13. Week
The Relationship of Fraud Audit and Independent Audit
Oral presentation
14. Week
Case Studies
Case study solutions and analysis
15. Week
Final Exam
-
16. Week
17. Week
Assessments
Evaluation tools
Quantity
Weight(%)
Midterm(s)
1
20
Homework / Term Projects / Presentations
1
30
Final Exam
1
50
Program Outcomes
PO-1
"
To construct a problem in the field of quality independently, to develop a solution method, to solve it, to evaluate the results.
gain the ability to evaluate and apply when necessary"
PO-2
"New strategic approaches in complex situations that are not foreseen to be encountered in applications in the field of quality.
gain the ability to develop and produce solutions by taking responsibility."
PO-3
Identify and analyze the root cause of production management problems.
PO-4
Gains application and analysis skills to evaluate methodological approaches to the field of production management.
PO-5
"To be able to develop strategies, policies and implementation plans in the field of quality and the results obtained,
be able to evaluate within the framework of quality processes"
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.
