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) Acquire the basic understanding of all aspects of auditing and gain a firm foundation for a career in auditing field. 2) Acquire the practical need for internal and external auditing; 3) Know the risks that exist in financial statements, 4) Know the need for assessing the ethical standards and differenciate the ethical and unethical conduct in the profession. 5) Compare internal and external auditing in terms of their role in business and society, their goals and objectives, their processes and practices 6) Know the nature of an internal control system, 7) Know the underlying concepts of International Financial Reporting standartds
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	None
COURSE DEFINITION	The fundamental concepts of auditing, evidence collection, internal control system, final decision making regarding audit and auditing report are examined in conjunction with standards on auditing.
COURSE CONTENTS	WEEK TOPICS 1st Week Basic auditing concepts 2nd Week Basic auditing concepts 3rd Week Generally accepted auditing standards 4th Week Generally accepted auditing standards 5th Week Auditing planning 6th Week Internal control system 7th Week Midterm 8th Week Evidences-sampling 9th Week Evidences-sampling 10th Week Working sheets 11th Week Working sheets 12th Week Auditing practice 13th Week Auditing practice 14th Week Preparation of audit report
RECOMENDED OR REQUIRED READING	William C. Boynton, Walter, G. Kell, Modern Auditing, 1996. Hasan Kaval, Muhasebe Denetimi, Akademik, 2003.
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture,Discussion
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