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
Knows the issues in banking, insurance and capital markets and recognizes the institutions that lead the sector.
PO-2
Learns information and communication technologies related to his/her profession at a basic level, uses financial technologies (Fin-Tech) effectively, performs basic level activities in banking and insurance, communicates effectively and uses digital tools.
PO-3
Performs duties and responsibilities related to their field of expertise and takes responsibility as a team member to solve potential problems.
PO-4
Can follow the accounting transactions of banks and insurance companies and analyze and organize their financial statements.
PO-5
Interprets basic data related to banking and insurance, recognizes risks, identifies problems and develops solution suggestions; also follows current developments and practices of the sector and uses them effectively.
PO-6
Has basic foreign language skills and uses his/her foreign language skills to follow developments in his/her field and communicate with colleagues.
PO-7
Have knowledge about occupational health and safety, environmental awareness and quality processes.
PO-8
Have an awareness of career management and lifelong learning.
PO-9
Have professional social, cultural, scientific and ethical values in the stages of collecting data related to their field, applying it and sharing the results.
PO-10
Can present thoughts effectively and clearly through written and verbal communication.
PO-11
Have the ability to evaluate professional problems and issues with an analytical and critical approach and to propose solutions by using the basic level of knowledge and skills acquired in their field.
PO-12
Knows basic credit transactions and fund and risk management concepts; explains and organizes goods, services, life and non-life insurance policies.
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.
