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FACULTY of ENGINEERING / DEPARTMENT of MECHANICAL ENGINEERING

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FACULTY of ENGINEERING / DEPARTMENT of MECHANICAL ENGINEERING /
Katalog Ana Sayfa
  Katalog Ana Sayfa  KTÜ Ana Sayfa   Katalog Ana Sayfa
 
 

ISL5892External Auditing3+0+0ECTS:7.5
Year / SemesterSpring Semester
Level of CourseSecond Cycle
Status Elective
DepartmentDEPARTMENT of BUSINESS ADMINISTRATION
Prerequisites and co-requisitesNone
Mode of DeliveryFace to face
Contact Hours14 weeks - 3 hours of lectures per week
Lecturer--
Co-LecturerNone
Language of instructionTurkish
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 OutcomesCTPOTOA
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

 
Contents of the Course
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.
 
Course Syllabus
 WeekSubjectRelated Notes / Files
 Week 1Introduciton to auditing.
 Week 2External audit-internal audit.
 Week 3External audit-corporate governance.
 Week 4External audit-internal controls.
 Week 5External audit-risk management.
 Week 6External audit-fraud audit.
 Week 7National and international audit organizations.
 Week 8External auditing as a profession.
 Week 9Mid-term exam.
 Week 10International Standards on Auditing.
 Week 11International Standards on Auditing.
 Week 12International Standards on Auditing.
 Week 13International Standards on Auditing.
 Week 14Audit regulations in Türkiye.
 Week 15External audit reports.
 Week 16End of term exam.
 
Textbook / Material
 
Recommended Reading
1Türedi, H. (2007). Denetim. Celepler Matbaacılık. Trabzon.
2Güredin, E. (2010). Denetim ve Güvence Hizmetleri. Türkmen Yayınevi.
3Selimoğlu, S. K. ve Uzay Ş. (2011). Muhasebe Denetimi. Gazi Kitabevi.
4International Standards on Auditing.
 
Method of Assessment
Type of assessmentWeek NoDate

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 workDuration (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 load225