Teaching basic concepts of independet audit and giving information about different types of audit and auditor, audit standards, audit process, audit risk, materiality level, risk planning and nature of internal control, audit techniques, audit tests, analytical review process and audit reports.
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)
Lecturer Dr. N. Gözde Bircan
Course Assistant(s)
Schedule
The course has not been opened this semester.
Office Hour(s)
Lecturer Dr. N. Gözde Bircan, Wednesday, 15:00-15:30, 4A-04.
"Muhasebe Denetimi Uygulamaları", Prof.Dr. Ümit ATAMAN, Prof. Dr. Rüstem HACIRÜSTEMOĞLU, Prof. Dr. Nejat Bozkurt, 2001, 1.Bakı, Alfa Yayınevi İstanbul /
"İşletmelerin Kara Deliği Hile," Prof.Dr. Nejat BOZKURT ,2016, Alfa Yayınevi İstanbul /
Other Sources
-Uluslararası Denetim ve Güvence Standartları Kurulu (IAASB) Tarafından Belirlenen Uluslararası Denetim Standartları (ISAs)
KPMG Türkiye Bakış Dergisi
Genel Kabul Görmüş Muhasebe İlkeleri
Course Schedules
Week
Contents
Learning Methods
1. Week
Definition and types of auditing
Lecturing and case studies
2. Week
Generally Accepted Auditing Standards
Lecturing and case studies
3. Week
Targets of auditing
Lecturing and case studies
4. Week
Auditing process
Lecturing and case studies
5. Week
Auditing process
Lecturing and case studies
6. Week
Auditing techniques and methods
Lecturing and case studies
7. Week
Auditing techniques and methods
Lecturing and case studies
8. Week
Midterm exam
9. Week
Reporting
Lecturing and case studies
10. Week
Reporting
Lecturing and case studies
11. Week
Auditing risk and importance
Lecturing and case studies
12. Week
Error, deception and unlawfulness
Lecturing and case studies
13. Week
Auditing of accounts
Lecturing and case studies
14. Week
Auditing of accounts
Lecturing and case studies
15. Week
Auditing of accounts
Lecturing and case studies
16. Week
Final Exam
17. Week
Assessments
Evaluation tools
Quantity
Weight(%)
Midterm(s)
1
40
Final Exam
1
60
Program Outcomes
PO-1
To know the responsibility about the position of their job in the field of banks and insurance companies.
PO-2
To explain the importance of research and development issues of their related field by means of individual or group studies.
PO-3
To understand the importance of follow-up the legislation in the field of profession.
PO-4
To express the importance of the banking for national economy and businesses.
PO-5
To do work of their related field by using computer. Store information and using stored information.
PO-6
To take responsibility in the management levels.
PO-7
Finding practical solutions against the problems to business activities and giving the right decision.
PO-8
Assuming responsibility in finance and banking sector and after providing legal terms opened his/her own office on behalf of, train qualified manpower.
PO-9
Analysis and interpretation balance sheet and income statement of a business.
PO-10
To make Bank and insurance accounting.
PO-11
Equipped in terms of customer relations and human resources
PO-12
To receive general information in banking and insurance and be informed about the bank and insurance law.
PO-13
To know camputer programmes well about of the profession.
PO-14
To have knowledge about professional English in banking and insurance.
Learning Outcomes
LO-1
Learning 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.
