COURSE INTRODUCTION AND APPLICATION INFORMATION

Course Name
Auditing
Code
Semester
Theory
(hour/week)
Application/Lab
(hour/week)
Local Credits
ECTS
EISL 566
Fall/Spring
3
0
3
5
Prerequisites
None
Course Language
Turkish
Course Type
Service Course
Course Level
-
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;
  • Will be able to discuss the concept of auditing in accounting.
  • Will be able to describe the related regulations about auditing profession in Turkey
  • Will be able to discuss the fraud cases in auditing
  • Will be able to analyze case studies about auditing issues.
  • Will be able to discuss the importance of ethical behavior in auditing profession
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

 



Course Category

 Core Courses
Major Area Courses
Supportive Courses
Media and Managment Skills Courses
Transferable Skill Courses

 

WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

Week Subjects Required Materials
1 Introduction
2 Generally excepted accouting standards International Auditing Standards http://web.ifac.org/publications/internationalauditingandassurancestandardsboard
3 Auditing Function Lecture notes
4 Auditing Function Lecture notes
5 Independent auditor'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
Suggested Readings/Materials

http://web.ifac.org/publications/internationalauditingandassurancestandardsboard

 

EVALUATION SYSTEM

Semester Activities Number Weigthing
Participation
1
10
Laboratory / Application
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments
Presentation / Jury
Project
Seminar / Workshop
Oral Exam
Midterm
1
10
Final Exam
1
80
Total

Weighting of Semester Activities on the Final Grade
2
20
Weighting of End-of-Semester Activities on the Final Grade
1
80
Total

ECTS / WORKLOAD TABLE

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
2
30
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments
Presentation / Jury
Project
Seminar / Workshop
Oral Exam
Midterms
1
10
Final Exams
1
40
    Total
128

 

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#
 Program Competencies/Outcomes
* Contribution Level
1
2
3
4
5

*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest