COURSE UNIT TITLE

: AUDITING

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
IMH 5058 AUDITING ELECTIVE 3 0 0 4

Offered By

Accounting

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR SEÇKIN GÖNEN

Offered to

Accounting

Course Objective

Scrutinization of auditing types, explanation of stages of auditing process.

Learning Outcomes of the Course Unit

1   To distinguish between auditing types
2   To explain importance of ethics in auditing
3   To comprehend importance of auditing standards in independent auditing
4   To explain integration between internal audit and independent auditing
5   To scrutinize concepts of risk, evidence and sampling
6   To scrutinize stages of auditing process

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Concept of Auditing, Elements and Types
2 Integration Between Internal Audit and Independent Auditing
3 Ethics Concept in Independent Auditing
4 Threats towards Ethics in Independent Auditing and Case Studies
5 Integration between Internal Control and Independent Auditing
6 Generally Accepted Auditing Standards
7 Turkish Independent Auditing Standards
8 Planning Stage of Auditing Process
9 Risk and Evidence Concepts in Auditing
10 Programming Stage of Auditing Process
11 Sampling Concept in Auditing
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- YERELI, Ayşe., Türkiye de Yasal Düzenlemeler Çerçevesinde Bağımsız Denetim Sistemi ve Kalite Uygulamaları, Gazi Kitabevi, Ankara, 2016.
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


Further Notes About Assessment Methods

None

Assessment Criteria

Students are evaluated with their presentaion and reports prepared within the term as well their mid-term and final exams.

Language of Instruction

Turkish

Course Policies and Rules

To be announced

Contact Details for the Lecturer(s)

Prof. Dr. Seçkin GÖNEN
Dokuz Eylul University
Faculty of Economics and Administrative Sciences
Department of Accounting and Finance
e-mail:seckin.gonen@deu.edu.tr
Tel:0232 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 midterm exam 1 5 5
Preparation for final exam 1 8 8
Preparing assignments 1 5 5
Preparations before/after weekly lectures 14 2 28
Preparing presentations 1 8 8
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 100

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13
LO.11
LO.21
LO.31
LO.41
LO.51
LO.61

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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