| TYPE OF COURSE UNIT | Compulsory Course |
| LEVEL OF COURSE UNIT | Master's Degree Without Thesis |
| YEAR OF STUDY | 1 |
| SEMESTER | Second Term (Spring) |
| NUMBER OF ECTS CREDITS ALLOCATED | 10 |
| NAME OF LECTURER(S) | -
|
| LEARNING OUTCOMES OF THE COURSE UNIT |
At the end of this course, the students;
1) At the end of the course, students will be able to discuss what accounting auditing is.
2) At the end of the course, students will be able to explain what the accounting audit profession is.
3) At the end of the course, students will be able to explain the rules applicable in our country regarding the accounting audit profession.
4) At the end of the course, students will be able to discuss how fraud and corruption occur in accounting auditing.
5) At the end of the course, they will be informed about how to audit financial statements in accordance with International Auditing Standards.
|
| MODE OF DELIVERY | Face to face |
| PRE-REQUISITES OF THE COURSE | No |
| RECOMMENDED OPTIONAL PROGRAMME COMPONENT | |
| COURSE DEFINITION | |
| COURSE CONTENTS | | WEEK | TOPICS |
|---|
| 1st Week | Generally accepted auditing standards | | 2nd Week | Audit Function I | | 3rd Week | Audit Function II | | 4th Week | Duties of Independent Auditor | | 5th Week | Professional Ethics of the Auditor | | 6th Week | Auditor's Responsibilities in the Preparation of the Audit Report | | 7th Week | Risk assessment | | 8th Week | Midterm | | 9th Week | Internal Control | | 10th Week | Cheating and Corruption | | 11th Week | Case Studies I | | 12th Week | Case Studies II | | 13th Week | Case Studies III | | 14th Week | Case Studies IV |
|
| RECOMENDED OR REQUIRED READING | |
| 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 | 3 | 3 | | Preparation for Quiz | 1 | 3 | 3 | | Individual or group work | 14 | 8 | 112 | | Preparation for Final exam | 1 | 40 | 40 | | Course hours | 14 | 3 | 42 | | Preparation for Midterm exam | 1 | 20 | 20 | | Laboratory (including preparation) | | | | | Final exam | 1 | 3 | 3 | | Homework | 2 | 40 | 80 | | Total Workload | | | 303 |
|---|
| Total Workload / 30 | | | 10,1 |
|---|
| ECTS Credits of the Course | | | 10 |
|---|
|
| LANGUAGE OF INSTRUCTION | Turkish |
| WORK PLACEMENT(S) | No |
| | |
