Doç. Dr. Yasemin Ertan İİBF İşletme Bölümü e-mail: yasertan@uludag.edu.tr Telefon No: 0 224 294 01 73
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Website:
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Objective of the Course:
Teaching the Independent Auditing Standards and giving information about its implementation through case studies.
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Contribution of the Course to Professional Development
The course increases the knowledge level of professional accountants on independent auditing. It contributes to professional development by informing other professionals about the issues to be considered for the reliable preparation of financial statements.
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Learning Outcomes:
1
Understanding the importance of the reliability of financial statements;
2
Learning the risk-based independent audit process;
3
Understanding the importance of the internal control system for entities and independent auditors;
4
Understanding the risks businesses face;
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Understanding the problems that independent auditors and audited entities may encounter during the audit process and how these problems can be solved;
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Course Content:
Week
Theoretical
Practical
1
Audit concept and types
2
Developments and regulations regarding independing audit
3
Responsibilities of parties in independent audit
4
Independence and ethic rules- case study
5
Fraud, error- case study
6
Agreeing the Terms of Audit Engagement- case study
7
Risk assessment procedures, audit risk- case study
8
Materiality- case study
9
Audit plan
10
Audit Techniques and audit evidence - case study
11
Audit of accounting estimates, audit of related party transactions - case study
12
Events after the balance sheet date, going concern - case study
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Audit reports- case study
14
Assurance services other than independent audit
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Textbooks, References and/or Other Materials:
Bağımsız Denetim, Prof. Dr. Seval Kardeş Selimoğlu, Prof. Dr. Mehmet Özbirecikli, Doç. Dr. Şaban Uzay, Nobel Akademik Yayıncılık Auditing and Assurance Services, Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Chris Hogan, Pearson
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Assesment
TERM LEARNING ACTIVITIES
NUMBER
PERCENT
Midterm Exam
0
0
Quiz
0
0
Homeworks, Performances
0
0
Final Exam
1
100
Total
1
100
Contribution of Term (Year) Learning Activities to Success Grade
0
Contribution of Final Exam to Success Grade
100
Total
100
Measurement and Evaluation Techniques Used in the Course
Written exam
Information
Absolute evaluation
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ECTS / WORK LOAD TABLE
Activites
NUMBER
TIME [Hour]
Total WorkLoad [Hour]
Theoretical
14
3
42
Practicals/Labs
0
0
0
Self Study and Preparation
10
3
30
Homeworks, Performances
0
3
30
Projects
0
0
0
Field Studies
0
0
0
Midtermexams
0
0
0
Others
0
0
0
Final Exams
1
20
20
Total WorkLoad
122
Total workload/ 30 hr
4,07
ECTS Credit of the Course
4
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CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS
