Food Engineering (English)
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

General course introduction information

Course Code:

MUHD403

Course Name:

Audit Practices

Course Semester:

Fall

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	5

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Compulsory

Course Level:

Bachelor

TR-NQF-HE:6. Master`s Degree

QF-EHEA:First Cycle

EQF-LLL:6. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Dr.Öğr.Üyesi İLKER CALAYOĞLU

Course Lecturer(s):

Dr.Öğr.Üyesi İREM BATIBAY TÜNAYDIN
GÖKTUĞ DUYAR
Assoc. Prof. HAKAN TAŞTAN
Prof. Dr. OKTAY TAŞ

Course Assistants:

Course Objective and Content

Course Objectives:	Case studies in accounting audit, new audit practice principles and case studies under the Turkish Commercial Code No. 6102.
Course Content:	Case studies in accounting audit: audit practices in assets and resources; income statement and comprehensive income statement audit applications; cash flow statement and equity capital statement control applications; Audit applications within the scope of SPK; 6102 numbered Turkish Commercial Code, new audit practices and case studies.

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
1) Students are informed about; Case studies in accounting: Audit practices in assets and resources; income statement and comprehensive income statement audit practices; cash flow statement and statement of changes in shareholders' equity; Audit practices within the scope of CMB; Application principles of new audits and case studies under the Turkish Commercial Code No. 6102.
Field Specific Competence
1) .
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	• Course content • Items regulating the audit in the TCC • Turkey Auditing Standards	The course will be reviewed. Topics covered in the course will be repeated.
2)	• Auditing practices related to the asset assets • Audit practices related to asset assets	• Auditing practices related to the asset assets • Audit practices related to asset assets
3)	• Audit practices related to short-term elements • Audit practices related to long-term elements • Audit practices related to shareholders' equity items	• Auditing practices related to the asset assets • Audit practices related to asset assets
4)	• Audit of profit and loss and comprehensive income statement	• Auditing practices related to the asset assets • Audit practices related to asset assets
5)	• Auditing practices related to the cash flow statement.	• Auditing practices related to the asset assets • Audit practices related to asset assets
6)	• Audit practices related to the statement of changes in shareholders' equity	• Auditing practices related to the asset assets • Audit practices related to asset assets
7)	appropriate audit process auditing standards in Turkey II	• Auditing practices related to the asset assets • Audit practices related to asset assets
8)	• appropriate audit process auditing standards in Turkey II	Repeating the subjects described in the course.
9)	Explaining sectoral auditing practices by auditors from four major auditing companies	Repeating the subjects described in the course.
10)	• Explaining sectoral auditing practices by auditors from four major auditing companies	Repeating the subjects described in the course.
11)	• Explaining sectoral auditing practices by auditors from four major auditing companies	Repeating the subjects described in the course.
12)	• Explaining sectoral auditing practices by auditors from four major auditing companies	Repeating the subjects described in the course.
13)	• Explaining sectoral auditing practices by auditors from four major auditing companies	Repeating the subjects described in the course.
14)	• Explaining sectoral auditing practices by auditors from four major auditing companies	Repeating the subjects described in the course.
15)	Final Exam
16)	Final Exam

Sources

Course Notes / Textbooks:	Ders Hocasını Notları ve Sunumları
References:	Diğer Kaynaklar

Course-Program Learning Outcome Relationship

Learning Outcomes	1	2
Program Outcomes
1) Has sufficient background in mathematics, science and engineering related fields.
2) Uses the theoretical and practical knowledge in mathematics, science and their fields together for engineering solutions.
3) Identifies, formulates and solves engineering problems, selects and applies appropriate analytical methods and modeling techniques for this purpose.
4) Analyze a system, system component or process and design it under realistic constraints to meet desired requirements; apply modern design methods accordingly.
5) Selects and uses the modern techniques and tools necessary for engineering applications.
6) Design experiments, conduct experiments, collect data, analyze and interpret results.
7) Works individually and in multi-disciplinary teams.
8) Accesses information and conducts resource research for this purpose, uses databases and other information sources.
9) Accesses information and conducts resource research for this purpose, uses databases and other information sources.
10) Accesses information and conducts resource research for this purpose, uses databases and other information sources.
11) Uses the theoretical and practical knowledge in mathematics, science and their fields together for engineering solutions.
12) Identifies, formulates and solves engineering problems, selects and applies appropriate analytical methods and modeling techniques for this purpose.
13) Analyze a system, system component or process and design it under realistic constraints to meet desired requirements; apply modern design methods accordingly.
14) Selects and uses the modern techniques and tools necessary for engineering applications.
15) Works individually and in multi-disciplinary teams
16) Uses information and communication technologies together with computer software required by the field at least Advanced Level of European Computer Skills License.
17) Communicate effectively verbally and in writing; use a foreign language at least at level B1 of the European Language Portfolio.
18) Communicates using technical drawing.
19) Accesses information and conducts resource research for this purpose, uses databases and other information sources.
20) Becomes aware of the universal and social effects of engineering solutions and applications; entrepreneurship and innovation and have knowledge about the problems of the age.
21) Has professional and ethical responsibility.
22) Have awareness of project management, workplace practices, employee health, environmental and occupational safety; the legal consequences of engineering applications.
23) Demonstrates awareness of the universal and social impact of engineering solutions and applications; is aware of entrepreneurship and innovation and has knowledge about the problems of the age.

Course - Learning Outcome Relationship

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	Has sufficient background in mathematics, science and engineering related fields.
2)	Uses the theoretical and practical knowledge in mathematics, science and their fields together for engineering solutions.
3)	Identifies, formulates and solves engineering problems, selects and applies appropriate analytical methods and modeling techniques for this purpose.
4)	Analyze a system, system component or process and design it under realistic constraints to meet desired requirements; apply modern design methods accordingly.
5)	Selects and uses the modern techniques and tools necessary for engineering applications.
6)	Design experiments, conduct experiments, collect data, analyze and interpret results.
7)	Works individually and in multi-disciplinary teams.
8)	Accesses information and conducts resource research for this purpose, uses databases and other information sources.
9)	Accesses information and conducts resource research for this purpose, uses databases and other information sources.
10)	Accesses information and conducts resource research for this purpose, uses databases and other information sources.
11)	Uses the theoretical and practical knowledge in mathematics, science and their fields together for engineering solutions.
12)	Identifies, formulates and solves engineering problems, selects and applies appropriate analytical methods and modeling techniques for this purpose.
13)	Analyze a system, system component or process and design it under realistic constraints to meet desired requirements; apply modern design methods accordingly.
14)	Selects and uses the modern techniques and tools necessary for engineering applications.
15)	Works individually and in multi-disciplinary teams
16)	Uses information and communication technologies together with computer software required by the field at least Advanced Level of European Computer Skills License.
17)	Communicate effectively verbally and in writing; use a foreign language at least at level B1 of the European Language Portfolio.
18)	Communicates using technical drawing.
19)	Accesses information and conducts resource research for this purpose, uses databases and other information sources.
20)	Becomes aware of the universal and social effects of engineering solutions and applications; entrepreneurship and innovation and have knowledge about the problems of the age.
21)	Has professional and ethical responsibility.
22)	Have awareness of project management, workplace practices, employee health, environmental and occupational safety; the legal consequences of engineering applications.
23)	Demonstrates awareness of the universal and social impact of engineering solutions and applications; is aware of entrepreneurship and innovation and has knowledge about the problems of the age.

Learning Activity and Teaching Methods

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)
Oral Examination
Homework
Application
Observation
Individual Project
Group project
Presentation
Reporting
Peer Review

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Quizzes	2	% 0
Homework Assignments	2	% 10
Presentation	1	% 0
Midterms	1	% 40
Final	1	% 50
total		% 100
PERCENTAGE OF SEMESTER WORK		% 50
PERCENTAGE OF FINAL WORK		% 50
total		% 100

Workload and ECTS Credit Grading

Activities	Number of Activities	Workload
Course Hours	16	48
Study Hours Out of Class	16	96
Midterms	1	12
Final	1	15
Total Workload		171