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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS ISL 4010 AUDITING ELECTIVE 3 0 0 4

Offered By

Business Administration

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR SEÇKIN GÖNEN

Offered to

Course Objective

Redounding basic information related with auditing function and profession and raising qualified auditor candidates.

Learning Outcomes of the Course Unit

1   To define the reliable information concept 2   To summarize the general accepted auditing standards 3   To sequence the purposes and types of auditing 4   To distinguish the job ethics and audit ethics 5   To summarize the audit process, audit evidences and techniques and audit reports.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 The concept and necessity of audit and factors that increase the importance of auditing 2 Auditing profession 3 General accepted auditing standards 4 Audit reports 5 Professional ethics 6 Purposes of audit 7 Auditing process 8 Mid-term exams 9 Mid-term exams 10 Internal control system and its examination 11 Audit planning 12 Audit evidences and techniques 13 Working papers 14 Audit files

Recomended or Required Reading

Vasfi HAFTACI, MUHASEBE DENETIMI Alvin Arens, Randal J. ELDER, Mark S. BEASLEY, AUDITING AND ASSURANCE SERVICES K.Şevket SAYIN- E.Yasemin YEGINBOY;Muhasebe,Altın Nokta Basın Yayın, 2005, Izmir Hasan KAVAL, Muhasebe Denetimi, Gazi Kitabevi,2005,Ankara Celal KEPEKÇI, Bağımsız Denetim,Avcıol Basım Yayın, 2000,Istanbul Yurdakul ÇALDAĞ, Denetim ve Raporlama, Gazi Kitabevi, 5. Baskı , 2007, Ankara, Erkan ÇALGAN v.d,Muhasebe Denetimi, ISMMMO,Yayın No:113Istanbul

Planned Learning Activities and Teaching Methods

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 MTEG MIDTERM GRADE MTEG * 1 3 FIN FINAL EXAM 4 FCGR FINAL COURSE GRADE MTEG * 0.40 + FIN * 0.60 5 RST RESIT 6 FCGR FINAL COURSE GRADE (RESIT) MTEG * 0.40 + RST * 0.60 *** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

Lecturing, problem solving, case study.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

To be announced.

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 12 3 36 Preparations before/after weekly lectures 12 3 36 Preparation for midterm exam 1 13 13 Preparation for final exam 1 13 13 Midterm 1 1 1 Final 1 1 1 TOTAL WORKLOAD (hours) 100

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 PO.7 PO.8 PO.9 PO.10 PO.11 PO.12 PO.13 PO.14 PO.15 LO.1 1 LO.2 1 LO.3 1 LO.4 1 LO.5 1