Course Language:
Almanca
Course Objectives:
Detailed examination of the process of auditing and assurance services for Turkey and the framework of international regulations and discussion the current issues and developments in auditing with the help of case studies.
Course Content:
Audit function, accounting profession, professional ethics in auditing, Generally accepted auditing standards, the audit objectives, the audit process, materiality and audit risk in the audit process, audit reports, fraudulent financial reporting and professional responsibilities of auditors, audit evidences and procedures, working papers, internal control system, auditing the cash cycle, auditing the accounts receivable , auditing the inventories auditing the fixed assets, auditing the liabilities, auditing the equity auditing the income statement and case studies.
Course Methodology:
1: Lecture, 2: Question-Answer, 3: Discussion,
Course Evaluation Methods:
A: Exam , C: Homework, D:Presentation
Vertical Tabs
Course Learning Outcomes
| Learning Outcomes | Program Learning Outcomes | Teaching Methods | Assessment Methods |
|
1,10,16 | 1,2,3 | A,C |
|
8,9 | 1,2,3 | A,C |
|
14,16 | 1,2,3 | A,C |
| 4) To be taught about the role and importance of auditing and assurance services in the economics field | 11,14 | 1,2,3 | A,C |
Course Flow
| COURSE CONTENT | ||
| Week | Topics | Study Materials |
| 1 | Audit function, accounting profession, professional ethics in auditing | Related source |
| 2 | Generally accepted auditing standards | Related source |
| 3 | The audit objectives | Related source |
| 4 | The audit process | Related source |
| 5 | Materiality and audit risk in the audit process | Related source |
| 6 | Audit reports, fraudulent financial reporting and professional responsibilities of auditors | Related source |
| 7 | Audit evidences and procedures | Related source |
| 8 | Midterm | |
| 9 | Working papers | Related source |
| 10 | Internal control system | Related source |
| 11 | Auditing the cash cycle, auditing the accounts receivable , auditing the inventories | Related source |
| 12 | Auditing the fixed assets, auditing the liabilities, auditing the equity | Related source |
| 13 | Auditing the income statement | Related source |
| 14 | Recent developments in the field of auditing in Turkey and world | Related source |
| 15 | Final Exam | |
Recommended Sources
PwC Examples
Material Sharing
BİST Datas
Assessment
| ASSESSMENT | ||
| IN-TERM STUDIES | NUMBER | PERCENTAGE |
| Mid-terms | 1 | 40 |
| Final Exam | 1 | 60 |
| Total | 100 | |
| CONTRIBUTION OF FINAL EXAMINATION TO OVERALL GRADE | 50 | |
| CONTRIBUTION OF IN-TERM STUDIES TO OVERALL GRADE | 50 | |
| Total | 100 | |
Course’s Contribution to Program
| COURSE'S CONTRIBUTION TO PROGRAM | |||||||
| No | Program Learning Outcomes | Contribution | |||||
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Students should be able to use basic knowledge of International Business Management theoretically and practically for identification, modeling and solving of problems for businesses operating on a global scale. | X | |||||
| 2 | Students should possess the essential body of knowledge related to International Business Management including the state-of-the art concepts, theories and models, historical evolution of that discipline, the scientific methodology in general, and the research tools and techniques utilized in that discipline, in particular. | X | |||||
| 3 | Students should understand the core competences of juridical, political, social, and economic psychological dimensions related to International Business Management. | X | |||||
| 4 | Students should be able to conduct independent research in their discipline by specifying information needs for investigating a topic-of interest, accessing the appropriate sources of knowledge, and preparing a comprehensive report. | X | |||||
| 5 | Students should understand the interdependency and interrelationship among disciplines should be able to relate and synthesize International Business Management knowledge with diverse disciplines, and generate new information accordingly. | X | |||||
| 6 | Students should be able to fulfill their responsibility as team leader or team member in project implementations or applied studies that are related to International Business Management. | X | |||||
| 7 | Students should be able to design and plan projects to achieve organizational goals and objectives setted or to improve organizational performance. | X | |||||
| 8 | Students should be able to critically evaluate the knowledge in the area of International Business Management, assess self-competency and direct self-learning efforts accordingly. | X | |||||
| 9 | Students should understand the importance of life-long learning and self-assessment to maintain their personal and professional development. | X | |||||
| 10 | By rapidly changing global circumstances, students should be able to show that they understand the importance of flexibility in thinking and generating creative solutions in order to succeed in professional life. | X | |||||
| 11 | Students should be able to effectively communicate in written and oral German on a corporate level with people from diverse backgrounds. | X | |||||
| 12 | Students should have the German proficiency to be able to follow and interpret the global dynamics that shape their discipline. | X | |||||
| 13 | Students should indicate, express and present their knowledge in in national/international interdisciplinary academic and professional settings, should offer and make comments about the results of the works to other people from not only their field, but also from any other disciplines by clearly expressing in Turkish and German via using right data. | X | |||||
| 14 | Students should evaluate the differences between cultures and individuals by being aware of importance of respect for individual and cultural diversity, should be able to emphatically interact with individuals from diverse cultural backgrounds in social and professional settings and should contribute to the team works as a team coordinator or a team member. | X | |||||
| 15 | Students should use effectively widespread and valid information technologies in their field. | X | |||||
| 16 | Students should understand personal, professional and social ethics, should evaluate the ethical implications of various practices related to social and professional life, should be aware of the importance how these ethical behavior add value to the society. | X | |||||
| 17 | Students should know the concept of social responsibility on individual, social and ecological dimensions should indicate active citizenship for him-/herself within that frame. | X | |||||
| 18 | Students should grasp the importance of the scientific point of view for social development and global competitiveness as well as social rights and social justice, which are the basis of modern societies. | X | |||||
| 19 | Students should grasp the importance of quality management, health and safety, corporate social responsibility, professional and cultural respect and principles of corporate ethics for corporate sustainability. | X | |||||
| 20 | Students should evaluate the contribution ofbasic business solutions to management and financial problems within a global and social framework. | X | |||||
ECTS
| ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION | |||
| Activities | Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Course Duration (Includingthe exam week: 16x Total course hours) | 16 | 3 | 48 |
| Hours for off-the-classroom study (Pre-study, practice) | 16 | 3 | 64 |
| Mid-terms | 1 | 3 | 3 |
| Quiz | 1 | 5 | 5 |
| Homework | 4 | 10 | 40 |
| Final examination | 1 | 10 | 10 |
| Total Work Load | 170 | ||
| Total Work Load / 25 (h) | 6.8 | ||
| ECTS Credit of the Course | 5 | ||
None