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| ISL5896 | independent auditing practices | 3+0+0 | ECTS:7.5 | | Year / Semester | Spring Semester | | Level of Course | Second Cycle | | Status | Elective | | Department | DEPARTMENT of BUSINESS ADMINISTRATION | | Prerequisites and co-requisites | None | | Mode of Delivery | | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Prof. Dr. Engin DİNÇ | | Co-Lecturer | | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | To teach independent auditing activities in practice within the framework of Independent Auditing Standards. |
| Programme Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | PO - 1 : | They can prepare an independent audit contract | 2,4 | 1, | | PO - 2 : | They can make corrective records for inaccuracies | 2,4 | 1, | | PO - 3 : | They can prepare independent audit reports | 2,4 | 1, | | PO - 4 : | They can create and archive audit evidence | 2,4 | 1, | | CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), PO : Learning Outcome | | |
| Within the framework of Independent Auditing Standards, pre-contract risk assessment, contract signing, post-contract risk assessment, audit of daily transactions, audit of balances, creation of working papers, completion of the audit, reporting, storage of working papers. |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | General information about the course | | | Week 2 | Examination of KGK, Independent Audit Regulation | | | Week 3 | Review of Continuing Education Regulation | | | Week 4 | Pre-Contract Risk Assessment and Contract Preparation | | | Week 5 | Post-Contract Risk Assessment | | | Week 6 | Materiality Planning | | | Week 7 | General audit objectives for auditing daily operations | | | Week 8 | General audit objectives for auditing balances | | | Week 9 | Midterm | | | Week 10 | Audit of Daily Transactions: Gross Sales, Discounts from Sales, Operating Expenses, Audit of Other Income and Expenses | | | Week 11 | Audit of balances: Audit of Cash and Cash Equivalents, Audit of Inventories, Audit of Trade and Other Receivables | | | Week 12 | Audit of Balances: Audit of financial investments, audit of tangible assets, audit of intangible assets, audit of investment properties | | | Week 13 | | | | Week 14 | Audit of balances: Audit of paid capital, audit of profit reserves, audit of capital reserves | | | Week 15 | Homework | | | Week 16 | Final Exam | | | |
| 1 | Kamu Gözetim Muhasebe ve Denetim Standartları Kurumu, Bağımsız Denetim Standartları. www.kgk.gov.tr | | | 2 | Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu, Bağımsız Denetim Yönetmeliği, Sürekli Eğitim Yönetmeliği www.kgk.gov.tr | | | |
| 1 | Prof.Dr.Hayrettin USUL, Doç.Dr.M.Sami ÖZTÜRK ve Doç.Dr. Murat ERDOĞAN, Bağımsız Denetim, Detay Yayıncılık, Ankara 2024 | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9.hafta | | 60 dakika | 30 | | Homework/Assignment/Term-paper | 14.hafta | | | 20 | | End-of-term exam | 14.hafta | | 60 dakika | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | Yüz yüze eğitim | 3 | 14 | 42 | | Sınıf dışı çalışma | 3 | 14 | 42 | | Arasınav için hazırlık | 4 | 9 | 36 | | Arasınav | 1 | 1 | 1 | | Ödev | 3 | 14 | 42 | | Dönem sonu sınavı için hazırlık | 3 | 14 | 42 | | Dönem sonu sınavı | 1 | 1 | 1 | | Total work load | | | 206 |
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