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 |
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16) |
Final Exam |
Course Note |
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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. |
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2) |
The ability to identify, formulate, and solve complex engineering problems; selecting and applying appropriate analysis and modeling methods for this purpose. |
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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.) |
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4) |
Ability to develop, select and use modern techniques and tools necessary for engineering applications; ability to use information technologies effectively. |
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5) |
Ability to design experiments, conduct experiments, collect data, analyze and interpret results to examine engineering problems or discipline-specific research topics. |
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6) |
The ability to work effectively in disciplinary and multidisciplinary teams; individual work skill. |
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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. |
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8) |
Awareness of the need for lifelong learning; access to knowledge, ability to follow developments in science and technology, and constant self-renewal. |
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9) |
Conform to ethical principles, and standards of professional and ethical responsibility; be informed about the standards used in engineering applications. |
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10) |
Awareness of applications in business, such as project management, risk management and change management; awareness of entrepreneurship, and innovation; information about sustainable development. |
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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. |
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