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)	Professor Nalan Akdoğan
LEARNING OUTCOMES OF THE COURSE UNIT	At the end of this course, the students; 1) Discuss the concept of auditing in accounting. 2) Describe the related regulations about auditing profession in Turkey 3) Discuss the importance of auditing profession 4) Discuss the fraud cases in auditing 5) Be informed how the audit of financial statements is done in terms of International Standards on Auditing.
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	None
COURSE DEFINITION	This course covers the objectives of International Standards on Auditing, terms and concepts specifically related to these standards and quality features of auditing.
COURSE CONTENTS	WEEK TOPICS 1st Week Generally excepted accouting standards 2nd Week Auditing Function I 3rd Week Auditing Function II 4th Week Responsibilities of Independent Auditors 5th Week Ethics and Auditing 6th Week Reporting Responsibilities of Auditors 7th Week Risk Evaluation 8th Week Mid-term examination 9th Week Internal Control 10th Week Fraud 11th Week Case Studies I 12th Week Case Studies II 13th Week Case Studies III 14th Week Case Studies IV
RECOMENDED OR REQUIRED READING	Kaval, H. Muhasebe Denetimi, 2010, Gazi Kitabevi 2. Baskı 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 3 3 Preparation for Quiz Individual or group work 3 40 120 Preparation for Final exam 1 60 60 Course hours 14 3 42 Preparation for Midterm exam 1 40 40 Laboratory (including preparation) Final exam 1 10 10 Homework 6 30 180 Total Workload 455 Total Workload / 30 15,16 ECTS Credits of the Course 15
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No