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Course Code: 
BBA 344
Course Type: 
Elective
P: 
3
Application: 
0
Credits: 
3
ECTS: 
6
Course Language: 
İngilizce
Course Objectives: 
The aim of this course is to teach how to audit the financial statements of the company according to generally accepted auditing standards. To convey the current developments in audit issues.
Course Content: 

Introduction to audit and basic audit concept, audit standards-ISA, audit cycle and planning, internal control, audit evidence and audit techniques, preliminary reports, audit reports, audit of financial statement accounts.

Course Methodology: 
1. Lecture 2. Question/Answer 3. Discussion Method 4. Case Study 5. Workshop 6. Problem Solving Method
Course Evaluation Methods: 
A: Testing , B: Homework, C:Presentations, D: Project

Vertical Tabs

Course Learning Outcomes

Learning Outcomes

Program Learning Outcomes

Teaching Methods

Assessment Methods

1) Knowing generally accepted auditing standards

1,2,3

1,2,3,6

A,B

2) Learn how the audit

1,2,3

1,2,3,6

A,B

3) To comprehend audit techniques

1,2,3

1,2,3,6

A,B

4) To learn the audit of balance sheet and income statement

1,2,3

1,2,3,6

A,B

5) To comprehend audit techniques

1,2,3

1,2,3,6

A,B

 
 

Course Flow

COURSE CONTENT

Week

Topics

Study Materials

1

 The Concept of Auditing

 

2

Auditing types, types of auditors, the historical development of auditing in Turkey, institutions concerned with the auditing, Reasons for the need for auditing

 

3

 Generally accepted auditing standards

 

4

 Auditing objectives, importance and risk concept in audit

 

5

 Auditing evidence and auditing techniques,

 

6

Working Sheets

 

7

 Mid-Term Examination

 

8

 Auditing process and basic stages

 

9

 Planning the Audit

 

10

 Internal Control and Evaluation

 

11

 Auditing Tests

 

12

 Sampling in Auditing

 

13

Completion of Auditing and Auditing Report

 

14

Final Examination

 
 
 

Assessment

 

 

 

Course’s Contribution to Program

COURSE’S CONTRIBUTION TO PROGRAM

No

Program Learning Outcomes

Contribution

1

2

3

4

5

 

1

Have the basic knowledge on legal, political, economic and social issues that cover the field of business administration science and specialties at international level.

 

X

 

 

 

 

2

Have the basic knowledge on legal, political, economic and social issues that cover the field of business administration science and specialties at international level.

X

 

 

 

 

 

3

Improves entrepreneurship ability.

X

 

 

 

 

 

4

Reinforce theoretical knowledge with practice.

 

 

X

 

 

 

5

Associate the knowledge acquired in the sub-specialties of business science and reflect it in decision-making processes.

X

 

 

 

 

 

6

Work effectively within the team and take the initiative for the success of the team.

X

 

 

 

 

 

7

Act in accordance with the principles of business ethics and social responsibility and fulfill their active citizenship duties.

 

X

 

 

 

 

8

Have the necessary knowledge to conduct independent study / project / research, evaluate their results, and produce creative solutions to problems.

 

 

X