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ISL5892 | External Auditing | 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 | Contact Hours | 14 weeks - 3 hours of lectures per week | Lecturer | -- | Co-Lecturer | None | Language of instruction | Turkish | Professional practise ( internship ) | None | | The aim of the course: | Students will understand the role of external auditing in the international standards on auditing (ISA) framework. |
Programme Outcomes | CTPO | TOA | Upon successful completion of the course, the students will be able to : | | | PO - 1 : | Students will understand the purpose of auditing. | | | PO - 2 : | Students will understand international standards on auditing. | | | PO - 3 : | Students will understand an audit process. | | | PO - 4 : | Students will evaluate external auditng, corporate governance and risk management process. | | | 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 | |
Introduction to external auditing. External auditing-internal auditing. External auditing-corporate governance. External auditing--internal controls. External auditing-risk management. External auditing-fraud auditing. National and international auditing organizations. External audit as a profession. International Standards on Auditing (ISA). Audit regulations in Turkey. External audit reports. |
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Course Syllabus | Week | Subject | Related Notes / Files | Week 1 | Introduciton to auditing. | | Week 2 | External audit-internal audit. | | Week 3 | External audit-corporate governance. | | Week 4 | External audit-internal controls. | | Week 5 | External audit-risk management. | | Week 6 | External audit-fraud audit. | | Week 7 | National and international audit organizations. | | Week 8 | External auditing as a profession. | | Week 9 | Mid-term exam. | | Week 10 | International Standards on Auditing. | | Week 11 | International Standards on Auditing. | | Week 12 | International Standards on Auditing. | | Week 13 | International Standards on Auditing. | | Week 14 | Audit regulations in Türkiye. | | Week 15 | External audit reports. | | Week 16 | End of term exam. | | |
1 | Türedi, H. (2007). Denetim. Celepler Matbaacılık. Trabzon. | | 2 | Güredin, E. (2010). Denetim ve Güvence Hizmetleri. Türkmen Yayınevi. | | 3 | Selimoğlu, S. K. ve Uzay Ş. (2011). Muhasebe Denetimi. Gazi Kitabevi. | | 4 | International Standards on Auditing. | | |
Method of Assessment | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | Mid-term exam | 9 | 04/2018 | 1 | 30 | Quiz | 12 | 05/2018 | 1 | 20 | End-of-term exam | 16 | 06/2018 | 1 | 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 | Laboratuar çalışması | 0 | 0 | 0 | Arasınav için hazırlık | 12 | 2 | 24 | Arasınav | 2 | 1 | 2 | Uygulama | 0 | 0 | 0 | Klinik Uygulama | 0 | 0 | 0 | Ödev | 3 | 2 | 6 | Proje | 0 | 0 | 0 | Kısa sınav | 1 | 1 | 1 | Dönem sonu sınavı için hazırlık | 12 | 3 | 36 | Dönem sonu sınavı | 2 | 1 | 2 | Diğer 1 | 0 | 0 | 0 | Diğer 2 | 0 | 0 | 0 | Total work load | | | 225 |
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