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Course Description Course Name : Auditing Course Code : MG2 702 Course Type : Optional Level of Course : Second Cycle Year of Study : 1 Course Semester : Spring (16 Weeks) ECTS : 4 Name of Lecturer(s) : Asst.Prof.Dr. JALE SAĞLAR Asst.Prof.Dr. JALE SAĞLAR Learning Outcomes of the Course : To understand concept, boundaries and structure of auditing To teach the students about the differences between types of audit and to learn about scope of financial statement auditing To teach the students about the regulations guiding profession of accounting and auditing in Turkey, its scope and its impact on the profession To teach the students about the general structure of Auditing Standards To understand Customer Acceptance Process in Auditing To teach the student about the phases of the audit process To teach the students about internal control system and its importance in terms of external auditing To teach the students about the concepts of materiality and risk and its importance in terms of audit opinion To teach the students about mid-term and end of period audit tests To teach the students about the process of creation and reporting of audit opinion Mode of Delivery : Face-to-Face Prerequisites and Co-Prerequisites : None Recommended Optional Programme Components : None Aim(s) of Course : To show the implementation of audit activities in line with laws, standards and guidelines with emphasis external audit and the importance of external auditor and to gain power of interpretation in process of forming the audit opinion Course Contents : To form an opinion on the legal regulations and standards leading financial statements audit, to explain the audit process, to increase the strenght of interpretation in process of the collection and the evaluation of audit evidence, to provide information about the audit opinion and reporting. Language of Instruction : Turkish Work Place : To be Announced   Course Outline /Schedule (Weekly) Planned Learning Activities Week Subject Student's Preliminary Work Learning Activities and Teaching Methods 1 Data Reliability, Need for Audit, Auditing, its elements and other related concepts Reading of the topic through relavant sources Given information and current examples about the topic and provided matter for discussion 2 Types of audit and auditor. Generally Accepted Auditing Standards Reading of the topic through relavant sources Given information and current examples about the topic and provided matter for discussion 3 Regulations leading the profession in Turkey and Auditing Standards Reading of the topic through relavant sources Given information and current examples about the topic and provided matter for discussion 4 Customer Selection Process: Data acquisition, meeting with the former auditor, the audit letter of agreement Reading of the topic through relavant sources Given information and current examples about the topic and provided matter for discussion 5 Overview of the Audit Process, Audit Planning Reading of the topic through relavant sources Given information and current examples about the topic and provided matter for discussion 6 Materiality in Auditing and Concepts of Risk Reading of the topic through relavant sources Given information and current examples about the topic and provided matter for discussion 7 Investigation of Internal Control System Reading of the topic through relavant sources Given information and current examples about the topic and provided matter for discussion 8 Midterm Exam Exam Preparation Measurement and evaluation 9 Preparation of audit programs: Reading of the topic through relavant sources Given information and current examples about the topic and provided matter for discussion 10 Audit Evidence. Evidence Collection Methods and Techniques Reading of the topic through relavant sources Given information and current examples about the topic and provided matter for discussion 11 Audit Evidence. Evidence Collection Methods and Techniques Reading of the topic through relavant sources Given information and current examples about the topic and provided matter for discussion 12 Evaluation of the Findings. Working Papers Reading of the topic through relavant sources Given information and current examples about the topic and provided matter for discussion 13 Completion of the Auditing and the Audit Opinion Reading of the topic through relavant sources Given information and current examples about the topic and provided matter for discussion 14 Preparation of Audit Report Reading of the topic through relavant sources Given information and current examples about the topic and provided matter for discussion 15 Case studies on Audit Activities Reading of the topic through relavant sources Given information and current examples about the topic and provided matter for discussion 16/17 Final Exam Exam Preparation Multiple Choice Question Exam   Required Course Resources Resource Type Resource Name Recommended Course Material(s)  GÜREDİN, Ersin (2010) Denetim ve Güvence Hizmetleri  lecture Notes and papers  KAVAL, Hasan (2008) Muhasebe Denetimi, Gazi Kitapevi Required Course Material(s)  Other books about Auditing or External Auditing   Assessment Methods and Assessment Criteria Semester/Year Assessments Number Contribution Percentage     Mid-term Exams (Written, Oral, etc.) 1 60     Homeworks/Projects/Others 0 40 Total 100 Rate of Semester/Year Assessments to Success 40   Final Assessments 100 Rate of Final Assessments to Success 60 Total 100   Contribution of the Course to Key Learning Outcomes # Key Learning Outcome Contribution* 1 Has the ability to list, describe and explain the relationship between the terms which belong to financial management, accounting management, production management, marketing management, management organization and numerical methods. 5 2 Has the ability to list,describe the basic theoretical models of business administration, and explain the aim of usage of the models; indicate the strength and weakness of each model and/or methods 2 3 Determines the appropriate methods to solve the problems faced by the company. 5 4 Implements business management methods through following the fundamental steps 5 5 Uses the basic techniques of financial analysis to achieve the best result 3 6 Takes responsibility as an indivicual and/or as a part of a team, can lead and work effectively. 4 7 In recognition of the need for lifelong learning and continuous self-renewal, tracks the latest developments in the field of business administration. 5 8 Has ability to use different sources in academic circumstances , synthesize the information obtained in a new field of business administration and present effectively 4 9 Uses Turkish and at least one foreign language in accordance with the requirements of academic life and work life. 4 10 Has ability to inquire and apply the traditional methods,and ability to develop and implement new ways of working if necessary. 5 11 Has ability to research on the science of business administration, to form the basis for the decision-making process. 4 12 Has ability ro determine the business management approaches, application and methods which are appropriate for the business’s sector, growth, resources, culture, goals and aims. 4 13 Explains how to create the basic theoretical models of business and new management in literature and how to implement numarical and statistics methods. 0 14 Has the ability to explain and interpret the data which is obtained as a result of constitution/ application of theoretical models of business management. 3 * Contribution levels are between 0 (not) and 5 (maximum).   Student Workload - ECTS Works Number Time (Hour) Total Workload (Hour) Course Related Works     Class Time (Exam weeks are excluded) 14 3 42     Out of Class Study (Preliminary Work, Practice) 14 4 56 Assesment Related Works     Homeworks, Projects, Others 0 0 0     Mid-term Exams (Written, Oral, etc.) 1 1 1     Final Exam 1 2 2 Total Workload: 101 Total Workload / 25 (h): 4.04 ECTS Credit: 4