MUHD403 Audit PracticesIstanbul Okan UniversityDegree Programs Genetics and BioengineeringGeneral Information For StudentsDiploma SupplementErasmus Policy StatementNational Qualifications
Genetics and Bioengineering
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: TR
Course Requisites:
Does the Course Require Work Experience?: No
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) Sufficient knowledge in mathematics, science and engineering related to their branches; and the ability to apply theoretical and practical knowledge in these areas to model and solve engineering problems.
2) The ability to identify, formulate, and solve complex engineering problems; selecting and applying appropriate analysis and modeling methods for this purpose.
3) The ability to design a complex system, process, device or product under realistic constraints and conditions to meet specific requirements; the ability to apply modern design methods for this purpose. (Realistic constraints and conditions include such issues as economy, environmental issues, sustainability, manufacturability, ethics, health, safety, social and political issues, according to the nature of design.)
4) Ability to develop, select and use modern techniques and tools necessary for engineering applications; ability to use information technologies effectively.
5) Ability to design experiments, conduct experiments, collect data, analyze and interpret results to examine engineering problems or discipline-specific research topics.
6) The ability to work effectively in disciplinary and multidisciplinary teams; individual work skill.
7) Effective communication skills in Turkish oral and written communication; at least one foreign language knowledge; ability to write effective reports and understand written reports, to prepare design and production reports, to make effective presentations, to give and receive clear and understandable instructions.
8) Awareness of the need for lifelong learning; access to knowledge, ability to follow developments in science and technology, and constant self-renewal.
9) Conform to ethical principles, and standards of professional and ethical responsibility; be informed about the standards used in engineering applications.
10) Awareness of applications in business, such as project management, risk management and change management; awareness of entrepreneurship, and innovation; information about sustainable development.
11) Information about the universal and social health, environmental and safety effects of engineering applications and the ways in which contemporary problems are reflected in the engineering field; awareness of the legal consequences of engineering solutions.

Course - Learning Outcome Relationship

No Effect 1 Lowest 2 Low 3 Average 4 High 5 Highest
           
Program Outcomes Level of Contribution
1) Sufficient knowledge in mathematics, science and engineering related to their branches; and the ability to apply theoretical and practical knowledge in these areas to model and solve engineering problems.
2) The ability to identify, formulate, and solve complex engineering problems; selecting and applying appropriate analysis and modeling methods for this purpose.
3) The ability to design a complex system, process, device or product under realistic constraints and conditions to meet specific requirements; the ability to apply modern design methods for this purpose. (Realistic constraints and conditions include such issues as economy, environmental issues, sustainability, manufacturability, ethics, health, safety, social and political issues, according to the nature of design.)
4) Ability to develop, select and use modern techniques and tools necessary for engineering applications; ability to use information technologies effectively.
5) Ability to design experiments, conduct experiments, collect data, analyze and interpret results to examine engineering problems or discipline-specific research topics.
6) The ability to work effectively in disciplinary and multidisciplinary teams; individual work skill.
7) Effective communication skills in Turkish oral and written communication; at least one foreign language knowledge; ability to write effective reports and understand written reports, to prepare design and production reports, to make effective presentations, to give and receive clear and understandable instructions.
8) Awareness of the need for lifelong learning; access to knowledge, ability to follow developments in science and technology, and constant self-renewal.
9) Conform to ethical principles, and standards of professional and ethical responsibility; be informed about the standards used in engineering applications.
10) Awareness of applications in business, such as project management, risk management and change management; awareness of entrepreneurship, and innovation; information about sustainable development.
11) Information about the universal and social health, environmental and safety effects of engineering applications and the ways in which contemporary problems are reflected in the engineering field; awareness of the legal consequences of engineering solutions.

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