TYPE OF COURSE UNIT	Elective Course
LEVEL OF COURSE UNIT	Master's Degree Without Thesis
YEAR OF STUDY	-
SEMESTER	-
NUMBER OF ECTS CREDITS ALLOCATED	10
NAME OF LECTURER(S)	Associate Professor Soner Gökten
LEARNING OUTCOMES OF THE COURSE UNIT	At the end of this course, the students; 1) Examine the ethical and moral concepts. 2) Comply with the principles of professional ethics. 3) Know the concept of social responsibility. 4) Examine ethical systems. 5) Investigate the factors that play a role in the formation of morality. 6) Know the importance of independency in auditing profession.
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	Lecture notes
COURSE DEFINITION	Independence of auditor has an important place within the framework of professional ethics. Due to financial scandals that were experienced in recent years, this course focuses on two dimensions regarding companies and organisations that give the audit service. In this context, the situations that deteriorate the independence of auditor will be analyzed according to the professional law numbered 3568's decree number 45 and according to the communiques numbered 19 and 16 of the Capital Markets Board of Turkey. In addition, social responsibility and business ethics will be taken into account in the corporate context. Both the companies and organisations that provide the audit service will be examined in detail.
COURSE CONTENTS	WEEK TOPICS 1st Week Examine the ethical and moral concepts I 2nd Week Examine the ethical and moral concepts II 3rd Week Examine the ethical systems I 4th Week Examine the ethical systems II 5th Week Examine the ethical systems III 6th Week Investigate the factors that play a role in the formation of morality I 7th Week Investigate the factors that play a role in the formation of morality II 8th Week Midterm 9th Week Examine the ethics of profession I 10th Week Examine the ethics of profession II 11th Week Examine the concept of social responsibility I 12th Week Examine the concept of social responsibility II 13th Week Independency in Auditing Profession I 14th Week Independency in Auditing Profession II
RECOMENDED OR REQUIRED READING	-
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture
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 2 2 Preparation for Quiz Individual or group work 14 12 168 Preparation for Final exam 1 60 60 Course hours 14 3 42 Preparation for Midterm exam 1 55 55 Laboratory (including preparation) Final exam 1 2 2 Homework Total Workload 329 Total Workload / 30 10,96 ECTS Credits of the Course 10
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No