| Course Description |
|
| Course Name |
: |
Auditing |
|
| Course Code |
: |
MG 480 |
|
| Course Type |
: |
Optional |
|
| Level of Course |
: |
First Cycle |
|
| Year of Study |
: |
4 |
|
| Course Semester |
: |
Spring (16 Weeks) |
|
| ECTS |
: |
6 |
|
| Name of Lecturer(s) |
: |
Asst.Prof.Dr. JALE SAĞLAR
|
|
| Learning Outcomes of the Course |
: |
Highlight the differences between the types of audit and auditor, in particular to obtain information regarding the independent audit
Examine the legislation, standarts and notifications which give direction to the audit profession in Turkey,
Obtain detailed information about the steps of audit
|
|
| Mode of Delivery |
: |
Face-to-Face |
|
| Prerequisites and Co-Prerequisites |
: |
MG 131 Accounting I
|
|
| Recommended Optional Programme Components |
: |
None. |
|
| Aim(s) of Course |
: |
Explain the concept of the audit, give detailed information about independent audit of the financial information to users, explain auditing process and increase the power of interpretation of audit activities. |
|
| Course Contents |
: |
Explanation of auditing concept and process. |
|
| Language of Instruction |
: |
Turkish |
|
| Work Place |
: |
Blok 3 |
|
|
Course Outline /Schedule (Weekly) Planned Learning Activities |
| Week | Subject | Student's Preliminary Work | Learning Activities and Teaching Methods |
|
1 |
The differences between the concepts of control and supervision, reliability of information, the need for auditing and internal audit. |
Reading material related to the topic |
lecture, discussion and the solutions of the questions
|
|
2 |
The differences between the scopes of audit and audit types; differences in the types of authority and responsibility between the auditors |
Reading material related to the topic |
lecture, discussion and the solutions of the questions
|
|
3 |
The legislation , standarts and notification which give direction to the audit profession in Turkey |
Reading material related to the topic |
lecture, discussion and the solutions of the questions
|
|
4 |
Generally Accepted Auditing Standards |
Reading material related to the topic |
lecture, discussion and the solutions of the questions
|
|
5 |
Auditing Professional Ethics - Fraudulent Financial Reporting and auditor´s responsibility |
Reading material related to the topic |
lecture, discussion and the solutions of the questions
|
|
6 |
Fraudulent Financial Reporting and Auditor´s Responsibility |
Reading material related to the topic |
lecture, discussion and the solutions of the questions
|
|
7 |
Auditing process and Acceptance of Work |
Reading material related to the topic |
lecture, discussion and the solutions of the questions
|
|
8 |
Mid-term Exam |
Exam Preparation |
written exam |
|
9 |
Audit Planning - Preparation of audit programs |
Reading material related to the topic |
lecture, discussion and the solutions of the questions
|
|
10 |
Investigation of the internal control system |
Reading material related to the topic |
lecture, discussion and the solutions of the questions
|
|
11 |
Materiality and Risk Concepts - Review of audit programs |
Reading material related to the topic |
lecture, discussion and the solutions of the questions
|
|
12 |
Conduct of Audit Programs-Evidence Collecting |
Reading material related to the topic |
lecture, discussion and the solutions of the questions
|
|
13 |
Preparation of audit report and quality control |
Reading material related to the topic |
lecture, discussion and the solutions of the questions
|
|
14 |
Case study-cash control, Control of inventories |
Reading material related to the topic |
lecture, discussion and the solutions of the questions
|
|
15 |
Case Study |
Reading material related to the topic |
lecture, discussion and the solutions of the questions
|
|
16/17 |
Final Exam |
Exam Preparation |
written exam |
|
|
| Contribution of the Course to Key Learning Outcomes |
| # | Key Learning Outcome | Contribution* |
|
1 |
Use the basic enterprise resource planning (ERP) softwares |
0 |
|
2 |
List and define the concepts of business management, and explain their relations to each other |
3 |
|
3 |
List and define the fundamental conceptual models, numerical and statistical techniques of business administartion and identify their advantages and disadvantages. |
0 |
|
4 |
List and define the relationship between the basic concepts of economy and business management ; indicate the strong and weak sides of each method. |
0 |
|
5 |
Explain how to create the fundamental conceptual models and how to apply numerical and statistical techniques that are used in business administration. |
0 |
|
6 |
Explain how to interpret the results gathered through the application and/or implementation of conceptual models and/or numerical and statistical methods of business management. |
0 |
|
7 |
Determine appropriate methods to solve business problems |
4 |
|
8 |
Evaluate the results that are obtained from applications of business management methods |
5 |
|
9 |
Use the basic numerical and statistical softwares |
2 |
|
10 |
Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning |
5 |
|
11 |
Use different resources in accordance with academic principles, synthesize the data gathered, and present them effectively in an unfamiliar field. |
5 |
|
12 |
Use Turkish and at least one foreign language in accordance with the requirements in academic and business context |
3 |
|
13 |
Perceive and interpret the feelings, ideas and behaviours of people appropriately, and express himself/herself accurately in written or oral format |
5 |
|
14 |
Question traditional approaches, methods and implementations; develop and implement alternative methods when required |
5 |
|
15 |
Recognize and apply social, scientific and professional ethical values. |
5 |
|
16 |
Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives |
4 |
|
17 |
Monitor external factors such as industrial structures, competition, technologies, economics, politics, cultures that affects the activities of businesses and interpret their impact on businesses |
4 |
|
18 |
Take initiative individually or/and as a member of a team, lead and work effectively |
4 |
|
19 |
As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning. |
0 |
| * Contribution levels are between 0 (not) and 5 (maximum). |
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