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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS MSF 5086 AUDITING ELECTIVE 3 0 0 4

Offered By

Accounting and Finance (English)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR ALI FATIH DALKILIÇ

Offered to

Accounting and Finance (English)

Course Objective

This course examines the fundamental principles and techniques of auditing and reporting of audits. We also examine ethics, legal environment, auditing standards, and fraud.

Learning Outcomes of the Course Unit

1   Demonstrate an understanding of the importance of high quality financial information to external users and describe the auditor s role in providing assurance that the information provided to these users is of high quality. 2   Describe the parties involved in a company s corporate governance, their roles, and how the auditor s interact with these various parties during their audit. 3   Describe the legal and ethical challenges faced by auditors and what they can do to face these challenges. 4   Demonstrate an understanding of the audit risk model and the role of various types of risk in the planning and conducting of an audit.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Introduction to Auditing 2 Auditor Independence 3 Corporate Governance and Auditing Standards 4 Introduction to Audit Risk and the Audit Risk Model 5 Audit Risk and the Audit Risk Model 6 Mid-Term 7 Audit Evidence and Documentation 8 Audit Evidence and Documentation 9 Fraud and Forensic Accounting 10 Considering Fraud in a Financial Statement Audit 11 Professional Liability 12 Audit Reports Communicating Audit Findings 13 Audit Reports Communicating Audit Findings 14 Review

Recomended or Required Reading

1. Auditing - An Integrated Approach by Arens & Loebbecke, Latest Edition.

Planned Learning Activities and Teaching Methods

Lecture, problem solving, presentations.

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

Further Notes About Assessment Methods

None

Assessment Criteria

1. Students meet established deadlines as specified by the instructor. 2. Students regularly attend classes prepared and on time. 3. Students exhibit reliability and dependability in the performance of group related tasks.

Language of Instruction

English

Course Policies and Rules

1. Plagiarism of any type will result in disciplinary action. 2. Attending at least 70 percent of lectures is mandatory.

Contact Details for the Lecturer(s)

fatih.dalkilic@deu.edu.tr

Office Hours

To be announced later.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 13 3 39 Preparations before/after weekly lectures 13 2 26 Preparation for midterm exam 1 20 20 Preparation for final exam 1 15 15 Final 1 2 2 Midterm 1 2 2 TOTAL WORKLOAD (hours) 104

Contribution of Learning Outcomes to Programme Outcomes

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