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Course Description Course Name : Audit and Professional Law Course Code : EMG32 719 Course Type : Compulsory Level of Course : Sub-Level (Undergraduate Degree) Year of Study : 1 Course Semester : Fall (16 Weeks) ECTS : 6 Name of Lecturer(s) : 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 : Distant 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 : 2. Block   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 teaching, presentation and discussion with students 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 Measuring and evaluation   Required Course Resources Resource Type Resource Name Recommended Course Material(s)  Prof.Dr. Nejat Bozkurt "Muhasebe Denetimi"  Prof.Dr. Ersin Güredin "Denetim ve Güvence Hizmetleri" Required Course Material(s)  All Books Written in the Field of Accounting Auditing   Assessment Methods and Assessment Criteria Semester/Year Assessments Number Contribution Percentage     Mid-term Exams (Written, Oral, etc.) 0 60     Homeworks/Projects/Others 1 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 Using the basic techniques of financial analysis to achieving the best result. 5 2 Combining the application of the methods of business management and accounting methods. 4 3 Research on the science of accounting, to form the basis for the decision-making process. 5 4 An understanding of essential accounting, auditing and tax principles and the ability to apply these principles effectively in decision making. 4 5 Listing and description of the basic theoretical models of existing accounting and new systems in literature and remark the intended use of these; explain of each model and / or system of the weak and strong aspects. 5 6 The ability to identify, research and analyze accounting, auditing and tax issues. 5 7 The explanation of how to interpret the results obtained from the application of the models in the accounting discipline. 5 8 An understanding of the legal and ethical issues faced by the accounting profession. 5 9 To provide leadership as an individual and / or team and take responsibility in fulfilling the necessary work to actively manage the accounting process. 5 10 In recognition of the need for lifelong learning and continuous self-renewal tracking the latest developments in the field of accounting. 4 11 A new field of accounting, use of different sources under the rules of the academic, synthesize the information obtained and present effectively. 4 12 The ability to communicate orally and in writing. 3 13 Practices and methods of inquiry, if he considers it necessary to develop and implement new ways of working. 5 * 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) 15 7 105 Assesment Related Works     Homeworks, Projects, Others 1 10 10     Mid-term Exams (Written, Oral, etc.) 0 0 0     Final Exam 1 2 2 Total Workload: 159 Total Workload / 25 (h): 6.36 ECTS Credit: 6