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TR

AUDITING I

Course
ACFN421 - AUDITING I
Department
Accounting and Finance - English - Master
Course Type
Scientific Preparation
Status
Required
Language
English
Credit
0
ECTS
6
T+P+L
3 + 0 + 0
Course Coordinator(s)
Assoc. Prof. Dr. Kemal ÇEK
Prerequisite
-
Keywords

Course Description

AUDITING I

AUDITING I

Evaluation Tools (Active Term)

Item Type Weight (%)
Final Final 50
Midterm Midterm 30
Quiz 1 Quiz 10
Quiz 2 Quiz 10
Total 100

Course outcomes

  1. 01 Demonstrate an understanding of fundamental audit concepts
  2. 02 Apply a range of audit procedures.
  3. 03 Apply auditing standards
  4. 04 Demonstrate an understanding of the legal context in which auditing occurs
  5. 05 Demonstrate an understanding of the importance of professional ethics and apply the profession's code of ethics
  6. 06 Undertake research on significant auditing issues
  7. 07 Apply critical thinking skills and solve auditing problems through the use of case studies
  8. 08 Understand how to stay abreast of developments in auditing theory and practice
  9. 09 Demonstrate an understanding of the role of audits in society
  10. 10 Work in a collegiate manner

Course Syllabus

Week Topic
Week 1 Chapter 1-An Introduction to assurance and financial statement auditing
Week 2 Chapter 1-Solving questions and problems
Week 3 Chapter 2-The financial statement auditing environment
Week 4 Chapter 2-Solving questions and problems
Week 5 Chapter 3-Audit planning, types of audit tests and materiality
Week 6 Chapter 3-Solving questions and problems
Week 7 Chapter 4-Risk assessment
Week 8 Chapter 4-Solving questions and problems
Week 9 Chapter 5-Evidence and documentation
Week 10 Chapter 5-Solving questions and problems
Week 11 Chapter 6-Internal control in a financial statement audit
Week 12 Chapter 6-Solving questions and problems
Week 13 Chapter 7-Auditing internal control over financial reporting
Week 14 Chapter 7-Solving questions and problems
Week 15 -

Reference Books & Course Materials

  1. 01 Whittington and Panny, Principles of Auditing & Other Assurance Services, 20th Edition, McGraw Hill
  2. 02 Eilifsen, Messier, Glover, and Prawitt, Auditing & Assurance Services, 3rd International Edition, McGraw Hill

Learning Outcomes

No learning outcomes have been defined.

Program Outcomes

  1. P01 1. To be able to examine the basic problems in the field of Accounting and Finance with scientific methods, to interpret and evaluate the data.
  2. P02 2. Muhasebe ve Finans alanındaki problemlere ilişkin uygulamada karşılaşılan karmaşık sorunları çözmek için bireysel ve grup üyesi olarak sorumluluk alabilmek ve çözüm üretebilmek.
  3. P03 3. To be able to critically evaluate the knowledge and skills acquired in the fields of Accounting and Finance, to determine learning needs and to carry the learning process to an advanced level.
  4. P04 4. To inform experts or non-experts on financial issues, to share their ideas and problems and solution methods by supporting them with quantitative and qualitative data.
  5. P05 5. To be able to interpret and evaluate the discussions on the theoretical aspects of Accounting and Finance.
  6. P06 6. To be able to identify regional and global problems that directly or indirectly affect financial issues, to develop solutions and strategies based on evidence and research.
  7. P07 7. To be able to define, evaluate and interpret the classical and current theories of accounting and finance policies and strategies, differences and relationships between them.
  8. P08 8. To have social, scientific and ethical values in the collection, interpretation, announcement and application of data in the field of accounting and finance and to assimilate these values.
  9. P09 9. To be able to follow, understand, interpret and analyze the changing trends in accounting and financial activities in the world at an advanced level, and apply innovation and innovative working principles.
  10. P10 10. To be able to set goals and take initiatives to achieve them, to be creative and open to criticism and to have professional competencies at an advanced level.
  11. P11 11. To have an advanced level of foreign language to follow and use the information in the field and to communicate with colleagues.
  12. P12 12. To have advanced computer software and hardware knowledge required by the field of Accounting and Finance, and to be able to use information and communication technologies at an advanced level.
  13. P13 13. To be able to use theoretical and practical knowledge gained in the field of Accounting and Finance at an advanced level.
  14. P14 14. To be able to benefit from other fields that form the basis of financial policies and to understand the interaction between these disciplines.

Po-Lo Matrix

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