AUDITING PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
ISY618	AUDITING	1	3	3	6

GENERAL INFORMATION
Language of Instruction :	Turkish
Level of the Course Unit :	DOCTOR OF PHILOSOPHY, TYY: + 7.Level, EQF-LLL: 7.Level, QF-EHEA: Third Cycle
Type of the Course :	Elective
Mode of Delivery of the Course Unit	-
Coordinator of the Course Unit	Assoc.Prof. ÇAĞLA TUĞBERK ARIKER
Instructor(s) of the Course Unit
Course Prerequisite	No

OBJECTIVES AND CONTENTS
Objectives of the Course Unit:	Students on the course, supervision, control, the need for the audit profession, audit and assurance services, claims management and audit objectives, audit reports, the overall audit plan and program, audit evidence, audit techniques, materiality and risk, audit, accounting and statistical analytical review procedures expected to have knowledge about the topics of sampling.
Contents of the Course Unit:	Control, control, the need for the auditing profession, auditing and assurance services, management, claims, and audit objectives, audit reports, the overall audit plan and program, audit evidence, audit techniques, materiality and risk, statistical sampling, analytical review procedures and accounting control

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)
The audit work plan
to collect sufficient quantity and quality of audit evidence
Appropriate control techniques to use
to prepare working papers
the Company's internal control system design.
organize the inspection report

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week	Preparatory	Topics(Subjects)	Method
1	-	Control Concepts, Regulations on the Control and Auditing Types	-
2	-	Generally Accepted Auditing Standards and Independent Auditing Professional Ethics	-
3	-	Objectives of the audit, the Audit Process and Audit Planning	-
4	-	Materiality and Risk in Audit Process	-
5	-	Audit Evidence and Evidence Gathering Techniques	-
6	-	Review of the Internal Control System and Internal Control System	-
7	-	Completion of Audit and Inspection Reports	-
8	-	MID-TERM EXAM	-
9	-	The audit of current accounts and applications are being returned	-
10	-	The audit of fixed current accounts and applications are being returned	-
11	-	The audit of accounts of foreign resources and applications	-
12	-	Equity audit of accounts and applications	-
13	-	Statement of Comprehensive Income and practices of accounting control	-
14	-	Annual Audit	-
15	-	Annual Audit	-
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

SOURCE MATERIALS & RECOMMENDED READING
Hayes, R. vd. (2014). Principles of Auditing, Pearson
Güredin, E. (2010). Denetim ve Güvence Hizmetleri, Türkmen Kitabevi, 13. Baskı, İstanbul.
Usul, H. (2013), Bağımsız Denetim, Detay Yayıncılık
Kurt, G. & Özbek, C.Y. (2020). Denetimde Seçme Konular-3, Gazi Kitabevi.
Dabbağoğlu, K. & Can, G. (2018). Bağımsız Denetim, Eğitim Yayınevi.
Toroslu, M.V. (2016). Finansal Tablolar Denetimi, Seçkin Yayıncılık.

ASSESSMENT
Assessment & Grading of In-Term Activities	Number of Activities	Degree of Contribution (%)	Description	Examination Method

Level of Contribution
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To explain historically and comparatively theconcepts and theories associated with the field of Business Administration.						5

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To relate concepts and cases in thefield of Business Administration with other fields in Social Sciences					4
2	To specialize in and to make scientific and interdisciplinary research about the cases in the field.						5

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To specialize in concepts, theories and cases of interest and to make forecasts for the future						5

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To make literature review for analyzing cases in the field of Business Administration.and touse this information for personal studies.					4
2	To use the latest technology for making descriptive and exploratory research and touse this information for personal studies.				3

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To conduct a field-specific studying dividually and to complete it with discipline and responsibility.						5
2	To assume duties and responsibilities in a teamwork as leader or team member and to fulfil them flawlessly.					4

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To analyze data and findings in the field of Business Administration with respect to cause-effect relations and critical perspective.						5
2	To identify gaps in the theory and practice of Business Administration and to offer solutions for each.						5
3	To develop ideas as to how touse the information related to the field of Business Administration in professional life.					4

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To convey information related with the field of Business Administration by using effective presentation and communication techniques.					4
2	To use field-specific information for creation of various projects, activities and social responsibility programmes.					4
3	To conduct literature review, follow there cent developments and produce written and oral works in a foreign language				3

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To respect social, cultural, scientific and ethical norms and values in the processing and dissemination of data					4
2	To follow latest developments in the field and direct personal studies accordingly within the framework of the lifelong learning principle.					4

WORKLOAD & ECTS CREDITS OF THE COURSE UNIT
Workload for Learning & Teaching Activities
Type of the Learning Activites	Learning Activities (# of week)	Duration (hours, h)	Workload (h)
Lecture & In-Class Activities	14	3	42
Preliminary & Further Study	14	5	70
Land Surveying	0	0	0
Group Work	0	0	0
Laboratory	0	0	0
Reading	0	0	0
Assignment (Homework)	14	10	140
Project Work	0	0	0
Seminar	14	9	126
Internship	0	0	0
Technical Visit	0	0	0
Web Based Learning	0	0	0
Implementation/Application/Practice	0	0	0
Practice at a workplace	0	0	0
Occupational Activity	0	0	0
Social Activity	0	0	0
Thesis Work	0	0	0
Field Study	0	0	0
Report Writing	0	0	0
Final Exam	1	1	1
Preparation for the Final Exam	0	0	0
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	0	0	0
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	58	0	380