| Course Name | Auditing |
| Code | Semester | Theory (hour/week) | Application/Lab (hour/week) | Local Credits | ECTS |
|---|---|---|---|---|---|
| BA 430 | Fall/Spring | 3 | 0 | 3 | 6 |
| Prerequisites | None | |||||
| Course Language | English | |||||
| Course Type | Elective | |||||
| Course Level | First Cycle | |||||
| Mode of Delivery | - | |||||
| Teaching Methods and Techniques of the Course | ||||||
| Course Coordinator | - | |||||
| Course Lecturer(s) | - | |||||
| Assistant(s) | - | |||||
| Course Objectives | This class will cover auditing from both a theoretical and a practical perspective. Topics include generally accepted auditing standards, the changing role of the independent auditor in society, professional conduct and ethics, the auditor's reporting responsibilities, risk assessment, internal control, fraud, evidential matter and the global economy. |
| Learning Outcomes | The students who succeeded in this course;
|
| Course Description | Covers the framework of accounting auditing as an important part of the corporate governance and financial reporting process. Auditor independence, the phases of the auditing process, and the preparation of the auditing reports will be discussed. |
| Related Sustainable Development Goals | |
|
| Core Courses | |
| Major Area Courses | X | |
| Supportive Courses | ||
| Media and Managment Skills Courses | ||
| Transferable Skill Courses |
| Week | Subjects | Required Materials |
| 1 | Introduction | |
| 2 | International Auditing Standards | International Auditing Standardshttp://web.ifac.org/publications/internationalauditingandassurancestandardsboard |
| 3 | Auditing Function | Lecture notes |
| 4 | Auditing Function | Lecture notes |
| 5 | Independentauditor's responsibilities | Lecture notes |
| 6 | Ethics and Auditing | Lecture notes |
| 7 | Auditor’s reporting responsibilities. | Lecture notes |
| 8 | Risk Evaluation | Lecture notes |
| 9 | Internal Control | Lecture notes |
| 10 | Fraud | Lecture notes |
| 11 | Presentation: Sample Cases | Group Presentations of the students |
| 12 | Presentation: Sample Cases | Group Presentations of the students |
| 13 | Presentation: Sample Cases | Group Presentations of the students |
| 14 | Presentation: Sample Cases | Group Presentations of the students |
| 15 | Presentation: Sample Cases | Group Presentations of the students |
| 16 | Review of the Semester |
| Course Notes/Textbooks | Lecture notes, powerpoint presentations, Group Presentations of the students |
| Suggested Readings/Materials | Accounting, Auditing & Assurance Services: A Systematic Approach Irwin/McGrawHill; 3rd Edition (May 6, 2002), |
| Semester Activities | Number | Weigthing |
| Participation | 1 | 30 |
| Laboratory / Application | ||
| Field Work | ||
| Quizzes / Studio Critiques | 3 | 30 |
| Portfolio | ||
| Homework / Assignments | ||
| Presentation / Jury | ||
| Project | ||
| Seminar / Workshop | - | |
| Oral Exam | ||
| Midterm | ||
| Final Exam | 1 | 40 |
| Total |
| Weighting of Semester Activities on the Final Grade | 50 | |
| Weighting of End-of-Semester Activities on the Final Grade | 50 | |
| Total |
| Semester Activities | Number | Duration (Hours) | Workload |
|---|---|---|---|
| Course Hours (Including exam week: 16 x total hours) | 16 | 3 | 48 |
| Laboratory / Application Hours (Including exam week: 16 x total hours) | 16 | ||
| Study Hours Out of Class | 15 | 5 | 75 |
| Field Work | |||
| Quizzes / Studio Critiques | 3 | 7 | |
| Portfolio | |||
| Homework / Assignments | |||
| Presentation / Jury | |||
| Project | |||
| Seminar / Workshop | |||
| Oral Exam | |||
| Midterms | |||
| Final Exams | 1 | 25 | |
| Total | 169 |
| # | Program Competencies/Outcomes | * Contribution Level | ||||
1 | 2 | 3 | 4 | 5 | ||
| 1 | To be able to solve problems with an analytical and holistic viewpoint in the field of business administration. | |||||
| 2 | To be able to present the findings and solutions to the business problems in written and oral formats. | X | ||||
| 3 | To be able to interpret the application of business and economic concepts, and philosophies at the national and international levels. | |||||
| 4 | To be able to use innovative and creative approach for real-life business situations. | |||||
| 5 | To be able to demonstrate leadership skills in different business situations. | |||||
| 6 | To be able to interpret the reflections of new technologies and softwares to business dynamics. | X | ||||
| 7 | To be able to integrate knowledge gained in the five areas of business administration (marketing, production, management, accounting, and finance) through a strategic perspective. | X | ||||
| 8 | To be able to act in accordance with the scientific and ethical values in studies related to business administration. | X | ||||
| 9 | To be able to work efficiently and effectively as a team member. | |||||
| 10 | To be able to have an ethical perspective and social responsiveness when making and evaluating business decisions. | X | ||||
| 11 | To be able to collect data in the area of business administration and communicate with colleagues in a foreign language ("European Language Portfolio Global Scale", Level B1). | |||||
| 12 | To be able to speak a second foreign at a medium level of fluency efficiently. | |||||
| 13 | To be able to relate the knowledge accumulated throughout the human history to their field of expertise. | |||||
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest
