Dokuz Eylül University Information Package / Courses Catalog

Description of Individual Course Units

Course Unit Code	Course Unit Title	Type Of Course	D	U	L	ECTS
ÖZH 5015	AUDITING IN JOINT STOCK COMPANIES	ELECTIVE	3	0	0	7

Offered By

Private Law

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

ASSISTANT PROFESSOR YAŞAR CAN GÖKSOY

Offered to

Private Law

Course Objective

To analyze procedures of independent auditing that had been brought on the Turkish Commercial Code, and particularly the report prepared by the auditors the results of legal writings and views.

Learning Outcomes of the Course Unit

1	Be able to explain the principles of the independent audit.
2	Be able to identify persons who have the authority for auditing.
3	Be able to construe the duties of independent audit firms.
4	Be able to explain election of auditors and states interfere with the selection.
5	Be able to construe establishment of the audit agreement and its legal character.
6	Be able to correlate the dismissal of auditors and the termination of the audit agreement
7	Be able to submit original opinions in seminar presentations and texts.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week	Subject	Description
1	The Audit concept and the appointment of independent auditors
2	Audit mandate
3	The reports and opinion articles prepared by the auditors
4	The terms and results of the audit reports
5	Auditors' responsibility
6	Expiration of the agreement and results of this
7	The effects of the expiration of the audit agreement
8	Midterm Exam
9	Seminar Presentation
10	Seminar Presentation
11	Seminar Presentation
12	Seminar Presentation
13	Seminar Presentation
14	Seminar Presentation

Recomended or Required Reading

Textbook(s):
Çelik, Aytekin: Bağımsız Denetim Kuruluşlarının Sorumluluğu, Ankara 2005.

Kayıhan, Şaban: Anonim Şirketlerde Üst Gözetim, Ankara 2011.

Supplementary Book(s):

Tekinalp, Ünal: Yeni Anonim ve Limited Ortaklıklar Hukuku ile Tek Kişi Ortaklığının Esasları, Istanbul 2011.

Pulaşlı, Hasan: Şirketler Hukuku Şerhi (2 Cilt), Ankara 2011.

Kendigelen, Abuzer: Yeni Türk Ticaret Kanunu, Değişiklikler, Yenilikler ve Ilk Tespitler, Istanbul 2011.

Planned Learning Activities and Teaching Methods

In the first seven weeks, course will be explained; in the remaining six weeks it will be provided that making seminar presentations and at the end of these presentations contribution of students to deliberations about the subject.

Assessment Methods

SORTING NUMBER	SHORT CODE	LONG CODE	FORMULA
1	MTE	MIDTERM EXAM
2	FCG	FINAL COURSE GRADE
3	FCGR	FINAL COURSE GRADE	MTE * 0.40 + FCG* 0.60
4	RST	RESIT
5	FCGR	FINAL COURSE GRADE (RESIT)	MTE * 0.40 + RST* 0.60

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

Further Notes About Assessment Methods

http://web.deu.edu.tr/hukuk/egitimogretim/lisans/basarideger.htm

Assessment Criteria

1. To what extent students' learning outcomes achieved.
2. Students' performance of presentation and the dominance to the presentation topic of students.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

oruc.sener@deu.edu.tr

Office Hours

Thursday 12:30-13:30

Work Placement(s)

None

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Lectures	13	3	39
Preparation for midterm exam	1	34	34
Preparation for final exam	1	40	40
Preparations before/after weekly lectures	13	3	39
Preparing presentations	2	10	20
Final	1	2	2
Midterm	1	1	1
TOTAL WORKLOAD (hours)			175

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
LO.1	1				1			1
LO.2				1							1
LO.3	1		1										1
LO.4					1				1		1
LO.5	1	1
LO.6		1			1					1
LO.7			1	1	1	1	1					1	1	1

COURSE UNIT TITLE

DEGREE PROGRAMMES

Description of Individual Course Units

Offered By

Level of Course Unit

Course Coordinator

Offered to

Course Objective

Learning Outcomes of the Course Unit

Mode of Delivery

Prerequisites and Co-requisites

Recomended Optional Programme Components

Course Contents

Recomended or Required Reading

Planned Learning Activities and Teaching Methods

Assessment Methods

Further Notes About Assessment Methods

Assessment Criteria

Language of Instruction

Course Policies and Rules

Contact Details for the Lecturer(s)

Office Hours

Work Placement(s)

Workload Calculation

Contribution of Learning Outcomes to Programme Outcomes

CONTACT INFORMATION