| TYPE OF COURSE UNIT | Elective Course |
| LEVEL OF COURSE UNIT | Doctorate Of Science |
| YEAR OF STUDY | - |
| SEMESTER | - |
| NUMBER OF ECTS CREDITS ALLOCATED | 15 |
| NAME OF LECTURER(S) | -
|
| LEARNING OUTCOMES OF THE COURSE UNIT |
At the end of this course, the students;
1) Investigate the financial reports of banks in depth.
2) Analyse national and international regulations regarding financial reporting
3) Analyse the effect of current developments and practices on financial tables
4) Compare market practices and regulations and reveal differences.
5) Understand auditing practices and regulations which reveals the reliability of the financial tables and statements
|
| MODE OF DELIVERY | Face to face |
| PRE-REQUISITES OF THE COURSE | No |
| RECOMMENDED OPTIONAL PROGRAMME COMPONENT | No |
| COURSE DEFINITION | The aim of this course is to analyse the financial reports of banks that are of primary importance and to analyse the national and international regulations concerning these reports. In that respect by using current data and financial tables practices and regulations will be compared. Also auditing principles which reveals the reliability of these reports and regulations concerning these fileds will be discussed. |
| COURSE CONTENTS | | WEEK | TOPICS |
|---|
| 1st Week | The importance of financial reporting and auditing in banks | | 2nd Week | Financial reporting process in banking sector | | 3rd Week | Auditing in banks | | 4th Week | Institutions that audit banks | | 5th Week | The relationship between organisational structure of banks and reporting and auditingi | | 6th Week | The legal framework of financial tables and reports prepared by banks | | 7th Week | The legal framework of financial tables and reports prepared by banks | | 8th Week | Mid term exam | | 9th Week | Regulations and bank audit framework | | 10th Week | Internal and external auditi relationship and the function of auditing | | 11th Week | Audit standards and local arrangements | | 12th Week | Financial reporting and auditing examples - practice | | 13th Week | Financial reporting and auditing examples - practice | | 14th Week | Financial reporting and auditing examples - practice | | 15th Week | |
|
| RECOMENDED OR REQUIRED READING | International Standards on Auditing http://web.ifac.org/publications/internationalauditingandassurancestandardsboard |
| PLANNED LEARNING ACTIVITIES AND TEACHING METHODS | Lecture,Discussion,Problem Solving |
| ASSESSMENT METHODS AND CRITERIA | | | Quantity | Percentage(%) |
|---|
| Mid-term | 1 | 40 | | Total(%) | | 40 | | Contribution of In-term Studies to Overall Grade(%) | | 40 | | Contribution of Final Examination to Overall Grade(%) | | 60 | | Total(%) | | 100 |
|
| ECTS WORKLOAD |
| Activities |
Number |
Hours |
Workload |
| Midterm exam | 1 | 1 | 1 | | Preparation for Quiz | | | | | Individual or group work | 14 | 23 | 322 | | Preparation for Final exam | 1 | 40 | 40 | | Course hours | 14 | 3 | 42 | | Preparation for Midterm exam | 1 | 45 | 45 | | Laboratory (including preparation) | | | | | Final exam | 1 | 2 | 2 | | Homework | 1 | 3 | 3 | | Total Workload | | | 455 |
|---|
| Total Workload / 30 | | | 15,16 |
|---|
| ECTS Credits of the Course | | | 15 |
|---|
|
| LANGUAGE OF INSTRUCTION | Turkish |
| WORK PLACEMENT(S) | No |
| | |
