TR
11111

COURSE INTRODUCTION AND APPLICATION INFORMATION

dba.ieu.edu.tr

Course Name
Code
Semester
Theory
(hour/week)
Application/Lab
(hour/week)
Local Credits
ECTS
Fall/Spring
Prerequisites
None
Course Language
Course Type
Elective
Course Level
-
Mode of Delivery -
Teaching Methods and Techniques of the Course
Course Coordinator
Course Lecturer(s)
Assistant(s)
Course Objectives
Learning Outcomes The students who succeeded in this course;
  • The students will be able to realize auditing profession in Turkey
  • The students will be able to understand the importance of materiality, fairness and reliability concepts for the audits
  • The students will be able to understand the application area of IT ( Information Technology) in auditing
  • The students will be able to understand the details and preparation process of audit reports
  • The students will be able to understand auditing process with its theory and application
Course Description

 



Course Category

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

 

WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

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),

 

EVALUATION SYSTEM

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

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
5
Field Work
Quizzes / Studio Critiques
3
6
Portfolio
Homework / Assignments
Presentation / Jury
Project
Seminar / Workshop
Oral Exam
Midterms
Final Exams
1
39
    Total
180

 

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#
 Program Competencies/Outcomes
* Contribution Level
1
2
3
4
5
1 To solve problems, to have analytical and holistic viewpoint and to develop strategic thinking as a principle in the field of business administration X
2 To evaluate It is aimed to graduate students whom are able to critique what they have already learn in the field of management, adopting life long learning and continuously developing themselves X
3 It is aimed to graduate students whom are able to transfer their academic knowledge to organizational level and capable of expressing themselves regarding organizational problems both oral and written X
4 The students are required to understand the concepts and ideas of business in both national and multinational settings and practice cross disciplinary and comparative analysis X
5 It is required to know and practice the quality and productivity principles of business life X
6 Act and think with an innovative motive and able to apply the academic knowledge gain during new and unconventional occasions X
7 Acquiring leadership qualifications and applying them successfully X
8 Working efficiently and effectively, learning how to be a team member, taking responsibilities, being open minded, constructive, vulnerable to criticism and having self confidence
9 It is required to know the regional economic aspects and transfer the academic knowledge to real life with both national and international thinking X
10 To know and apply the realities of business ethics and act according to social, scientific and ethical values under any circumstances such as data collection, evaluation, announcing and practicing X
11 Able to use a foreign language as fluent as possible for both chasing the scientific publication and developing proper communication with colleagues from other countries, (“European Language Portfolio Global Scale”, Level B1) X
12 Intermediate in both written and spoken of a second foreign language X
13 Able to use computer programs and technology to an adequate level required by business practices. X

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

 

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