The aim of this course is to provide students with an understanding of the role of the auditor and auditing. It’s purposed to taught the statutory auditors function and duties, external auditing and professional codes of conduct at the concept of international auditing standards. Other purpose of the course is to gain students the advanced audit process, testing and reporting through IAS.
20
Contribution of the Course to Professional Development
21
Learning Outcomes:
1
Understanding audit process.;
2
Understanding recent develoments in the audit field.;
3
Commenting about international auditing standards.;
4
Apprehending Auditing Planning, Conducting And Finalization Of audit according to international auditing standards and understanding features to be inculeded audit and auditor.;
5
Forming audit reports accordance with international auditing standards.;
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Course Content:
Week
Theoretical
Practical
1
The purpose and Principle of Auditing.
2
Quality Control in Audit Process.
3
Responsibility of Auditor Related to Fraud and Error.
4
Risk Evaluation and Standards About Measures Taken Against the Riscs.
5
Auditing Procedures Used in Risc Evaluation.
6
Materiality in Audit.
7
Audit Evidence.
8
Analytical Procedures.
9
Audit Sampling and Testing Techniques.
10
Auditing Accounting Estimates.
11
Auditing Related Party Transactions.
12
Auditing Subsequents Events.
13
Standards About Audit Conclusions and Reporting.
14
Final Exam
23
Textbooks, References and/or Other Materials:
Uluslararası Denetim Standartlarına Denk Gelen SPK Tebliğleri, www.spk.gov.tr
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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
Information
25
ECTS / WORK LOAD TABLE
Activites
NUMBER
TIME [Hour]
Total WorkLoad [Hour]
Theoretical
14
3
42
Practicals/Labs
0
0
0
Self Study and Preparation
Homeworks, Performances
0
Projects
Field Studies
Midtermexams
0
Others
Final Exams
1
Total WorkLoad
Total workload/ 30 hr
ECTS Credit of the Course
26
CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS
