| Course Objectives: |
It is to educate managers who are entrepreneurial, dynamic and analytical in their thinking ability to innovate continuously according to the changing market conditions for the audit sector and bring them to business life. |
| Course Content: |
The objective of this course is to; the definition of auditing and species, international and generally accepted auditing standards, audit risk in the process, internal control and its importance, the significance in the audit process, audit planning, audit evidence and techniques, working papers in audit, completion of the audit, audit reports, audit and ethics. |
| Week |
Subject |
Related Preparation |
| 1) |
• Defines the control.
• Explains the basic concepts of control.
• List the generally accepted auditing standards. |
course note |
| 2) |
• Defines the audit report.
• List the working field standards.
• Analyze reporting standards. |
Course Note |
| 3) |
• Plans the audit process.
• Defines the process of customer selection.
• Reports the findings. |
Topics covered in the course will be repeated. |
| 4) |
• List audit evidence and techniques.
• Classify audit evidence.
• Classify audit methods |
Topics covered in the course will be repeated. |
| 5) |
• Explains the concept of cash system control.
• List the material accuracy audits.
• Identifies compliance audit of receivables |
Topics covered in the course will be repeated. |
| 6) |
• Defines the concept of audit of receivables.
• Analyze audit of notes receivable. |
Topics covered in the course will be repeated. |
| 7) |
• Explains the audit process of stocks.
• List the purpose of inspection of stocks.
• Applies compliance audit for stocks |
Topics covered in the course will be repeated. |
| 8) |
•Midterm exam
• List the purpose of audit of investments |
Topics covered in the course will be repeated. |
| 9) |
• Performs audit practices of tangible fixed assets.
• Analyze material accuracy audits. |
Topics covered in the course will be repeated. |
| 10) |
• Explains the audit process of foreign resources.
• List the audit methods applied in the control of debts |
Topics covered in the course will be repeated. |
| 11) |
• Explains the audit process of equity.
• Explains the purpose of equity audit.
• Makes the audit practices of equity |
Topics covered in the course will be repeated. |
| 12) |
• List the audit process of the income statement.
• Analyze result accounts.
• Analyzes audit practices of wages |
Topics covered in the course will be repeated. |
| 13) |
• Defines working papers in the control.
• Sorts the usage areas of working papers.
• Describes the importance of working papers in terms of supervision. |
Topics covered in the course will be repeated. |
| 13) |
• Defines working papers in the control.
• Sorts the usage areas of working papers.
• Describes the importance of working papers in terms of supervision. |
Topics covered in the course will be repeated. |
| 14) |
• List the types of evidence.
• Categorize the types of evidence according to their function.
• Categorize the types of evidence according to their purpose.
• Defines the types of supporting evidence. |
Topics covered in the course will be repeated. |
| 15) |
Final Exam |
|
| 16) |
Final Exam |
Course Note |
| |
Program Outcomes |
Level of Contribution |
| 1) |
Adequate knowledge in mathematics, science and engineering subjects pertaining to the relevant discipline; ability to use theoretical and applied information in these areas to model and solve engineering problems. |
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| 2) |
Ability to identify, formulate, and solve complex engineering problems; ability to select and apply proper analysis and modelling methods for this purpose. |
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| 3) |
Ability to design a complex system, process, device or product under realistic constraints and conditions, in such a way so as to meet the desired result; ability to apply modern design methods for this purpose. (Realistic constraints and conditions may include factors such as economic and environmental issues, sustainability, manufacturability, ethics, health, safety issues, and social and political issues according to the nature of the design.) |
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| 4) |
Ability to devise, select, and use modern techniques and tools needed for engineering practice; ability to employ information technologies effectively. |
|
| 5) |
Ability to design and conduct experiments, gather data, analyse and interpret results for investigating engineering problems. |
|
| 6) |
Ability to work efficiently in intra-disciplinary and multi-disciplinary teams; ability to work individually. |
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| 7) |
Ability to communicate effectively i Turkish, both orally and in writing; knowledge of a minimum of one foreign language. |
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| 8) |
Recognition of the need for lifelong learning; ability to access information, to follow developments in science and technology, and to continue to educate him/herself. |
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| 9) |
Awareness of professional and ethical responsibility. |
|
| 10) |
Information about business life practices such as project management, risk management, and change management; awareness of entrepreneurship, innovation, and sustainable development. |
|
| 11) |
Knowledge about contemporary issues and the global and societal effects of engineering practices on health, environment, and safety; awareness of the legal consequences of engineering solutions. |
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ISTANBUL OKAN UNIVERSITY INFORMATION PACKAGE / COURSE CATALOGUE
