COURSE UNIT TITLE

: ADVANCED AUDITING PRACTICES

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
IŞL 6100 ADVANCED AUDITING PRACTICES ELECTIVE 3 0 0 4

Offered By

Business Administration

Level of Course Unit

Third Cycle Programmes (Doctorate Degree)

Course Coordinator

PROFESSOR DOCTOR SEÇKIN GÖNEN

Offered to

Business Administration

Course Objective

Scrutinizing auditing methods, explaining, analysis and interpretation of auditing process

Learning Outcomes of the Course Unit

1   To explain auditing concept and audit types
2   To scrutinize importance of ethics in auditing
3   To evaluate auditing standards from independent auditing perspective
4   To explain stages of auditing process
5   To scrutinize auditing methods

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Qualifications of Auditing Concept, Reasons of Necessity and Differences from Accounting Applications
2 Auditing Types By Means of Purpose, Scope and Auditors Status
3 Importance of Ethics Concept in Independent Auditing
4 Fraud and Error Concepts in Auditing
5 Internal Audit Concept and Its Differences from Independent Audit
6 Internal Control System and Its Differences from Independent Audit
7 Auditing Standards
8 Rotation Concept in Auditing
9 Stages of Auditing Process
10 Evidence Concept in Auditing and Documentation of Auditing Process
11 Auditing Tests and Sampling Concepts
12 Completion Stage of Audit Process
13 Reporting Stage of Audit Process
14 The Effect of Computer Technology on the Audit Field

Recomended or Required Reading

Main Resources:
1- SELIMOĞLU, Kardeş Seval,ÖZBIRECIKLI Mehmet ve UZAY Şaban., Bağımsız Denetim, Nobel Yayıncılık, Ankara, 2019
2- ŞAVLI, Tuba., Uluslararası/Türkiye Denetim Standartları Kapsamında Bağımsız Denetim Sürecinin Tüm Aşamalarının Ele Alındığı Uygulamaya Yönelik Bağımsız Denetim Rehberi, Huz Akademi Yayıncılık, Istanbul, 2019.

Supplementary Resources: Domestic and International articles and bulletins
References: Web pages of companies in reseach sector

Planned Learning Activities and Teaching Methods

Course relevant problem and sample case solving, encouraging students to research.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 STT TERM WORK (SEMESTER)
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE * 0.20 + STT* 0.40 + FIN* 0.40
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.20 + STT * 0.40 + RST* 0.40


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

Students are evaluated on midterm and final exam grades in addition to presentations and reports related with their research topic of within the term.

Language of Instruction

Turkish

Course Policies and Rules

To be announced

Contact Details for the Lecturer(s)

Prof.Dr.Seçkin Gönen
Dokuz Eylül University
Faculty of Economics and Administrative Sciences
Department of Accounting and Finance
e-mail: seckin.gonen@deu.edu.tr
Phone: (0 232) 301 05 60

Office Hours

It is stated according to the course programme in every semester by the course instructor

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparation for final exam 1 8 8
Preparing assignments 1 8 8
Preparations before/after weekly lectures 14 2 28
Preparing presentations 1 5 5
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 95

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6
LO.11
LO.21
LO.31
LO.41
LO.51

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

Copyright 2015 DEÜ. BİD

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