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| ISL5896 | Auditing process and practice | 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 | Face to face, Group study | | 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 provide the technical infractructure related to the auditing process and practice |
| Programme Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | 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 | | |
| Autid contract process, Audit planning process, Evidence collection process, The completion of the audit and reporting process, The audit documentation and filing |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Auditing Legislation in Turkey | | | Week 2 | Audit types and concepts | | | Week 3 | International auditing standarts | | | Week 4 | Audit contract process and implementation | | | Week 5 | Audit planning process and imlementation | | | Week 6 | internal control assesment process ant implementation | | | Week 7 | materialty planning and implementation | | | Week 8 | apprecition the risk of cheating | | | |
| 1 | KGK, Türkiye Denetim Standartları, Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu, Ankara | | | |
| 1 | Nejat Bozkurt, Muhasebe Denetimi, Alfa Yayınları, 6.Baskı, 2012 | | | 2 | Seval S.Kardeşoğlu ve diğerleri, Bağımsı Denetim, TURMOB Yayınları, Ankara, 2015. | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | 4/2019 | 60 | 50 | | End-of-term exam | 16 | 6/2019 | 60 | 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 | 8 | 14 | 112 | | Arasınav için hazırlık | 12 | 2 | 24 | | Arasınav | 2 | 1 | 2 | | Ödev | 3 | 2 | 6 | | Kısa sınav | 1 | 1 | 1 | | Dönem sonu sınavı için hazırlık | 12 | 3 | 36 | | Dönem sonu sınavı | 2 | 1 | 2 | | Total work load | | | 225 |
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