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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS UAT 4064 AUDITING ELECTIVE 3 0 0 5

Offered By

International Trade

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

ASSOCIATE PROFESSOR HAKAN ÖZKAYA

Offered to

International Trade

Course Objective

Providing 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 Purposes of audit 8 Midterm Exam 9 Auditing process 10 Internal control system and its examination 11 Audit planning 12 Audit evidences and techniques 13 Working papers 14 Audit files 15 Audit files 16 Final Exam 17 Final Exam

Recomended or Required Reading

Nejat Bozkurt, Muhasebe Denetimi, Alfa Aktüel Yayınları, 2015 Vasfi Haftacı, Muhasebe Denetimi, Umuttepe Yayınları, 2014

Planned Learning Activities and Teaching Methods

Lecture by instructor, class discussion conducted by instructor, problem solving or case studies, question and answer teaching method

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 FIN FINAL EXAM 3 FCG FINAL COURSE GRADE MTE * 0.40 + FIN * 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

Skill in analysis, synthesis and critical thinking; skill in problem solving; skill in application via midterm and final exams.

Language of Instruction

Turkish

Course Policies and Rules

The Regulation of Dokuz Eylul University on Education and Examination in Associate's and Bachelor's Degrees The Codes of Practice of School of Applied Sciences on Education and Examination

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 14 3 42 Preparations before/after weekly lectures 14 4 56 Preparation for midterm exam 1 5 5 Preparation for final exam 1 8 8 Final 1 1 1 Midterm 1 1 1 TOTAL WORKLOAD (hours) 113

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 4 4 3 1 3 5 4 1 3 1 1 5 1 1 LO.2 4 1 2 1 2 2 1 1 1 1 1 5 1 1 LO.3 5 3 3 1 2 2 4 1 4 1 1 5 1 1 LO.4 5 2 2 1 2 2 4 1 2 1 1 5 1 1 LO.5 5 2 4 1 5 5 5 1 5 1 5 5 1 1