Geomatic Engineering
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

General course introduction information

Course Code:

MUHD312

Course Name:

Turkey Auduting Standards

Course Semester:

Fall

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	6

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 İREM BATIBAY TÜNAYDIN

Course Lecturer(s):

Assoc. Prof. HAKAN TAŞTAN
GÖKTUĞ DUYAR
Dr.Öğr.Üyesi İLKER CALAYOĞLU
Dr.Öğr.Üyesi İREM BATIBAY TÜNAYDIN

Course Assistants:

Course Objective and Content

Course Objectives:

Students are informed about;
Code of Ethics for Independent Auditors; ISQC1 Quality Standard I; general principles and responsibilities (UDS300-399); international auditing standards on risk valuation and identified risks (UDS300-499); international audit standards on audit evidence (UDS 500-599); international auditing standards relating to the exercise of the work of others (UDS 600-699); international audit standards on audit results and reporting (UDS 700-799); international auditing standards for specialization areas (UDS 800-899).

Course Content:

• Explains the basic concepts of control.
• Analyzes the historical development of the audit.
• Compares the requirements and development of auditing standards.
• Analyze international audit standards.
• Associates independent auditing of financial statements with audit standards

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
Field Specific Competence
1) • Explains the basic concepts of control. • Analyzes the historical development of the audit. • Compares the requirements and development of auditing standards. • Analyze international audit standards. • Associates independent auditing of financial statements with audit standards
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	• Generally Accepted Audit • General Standards • Working Area Standards • Reporting standards • International Auditing and Assurance standards	Topics covered in the course will be repeated.
2)	• Code of ethics for independent auditors	Topics covered in the course will be repeated.
3)	• General principles and responsibilities (UDS300-399) • Significance concept in planning and conducting audit (UDS320) • Procedures of the auditor against the identified risks (UDS330)	Topics covered in the course will be repeated.
4)	• Defines the approach to audit in outsourcing organizations. (UDS402) • Defines the concept of evaluating errors during the audit. (UDS450)	Topics covered in the course will be repeated.
5)	• International audit standards on audit evidence (UDS 500-599) • Audit evidence (UDS500). • Points to consider for feature items (UDS501).	Topics covered in the course will be repeated.
6)	• External confirmations (UDS505). • Initial inspections and opening compensation (UDS510).	Topics covered in the course will be repeated.
7)	• Analytical procedures (UDS520) • Audit of fair value accounting estimates of accounting estimates (UDS540) • Related parties (UDS550).	Topics covered in the course will be repeated.
8)	• Events after balance sheet date (UDS560)	Topics covered in the course will be repeated.
9)	• International auditing standards on the exercise of the work of others (UDS600-699) • Utilizing internal audit work (UDS610) • Use of an expert in the work of independent auditors (UDS620)	Topics covered in the course will be repeated.
10)	• International audit standards on audit results and reporting (UDS 700-799) • Formation and reporting of financial statements • Changes in the opinion of the independent auditor's report (UDS701)	Topics covered in the course will be repeated.
11)	• Paragraphs and other paragraphs of the matters raised in the independent auditor's report (UDS705) • Remarks and other explanations in the independent auditor's report (UDS706)	Topics covered in the course will be repeated.
12)	• Comparative information, corresponding information and comparative financial statements (UDS710). • Responsibilities of the auditor for other information in documents containing audited financial statements (UDS720).	Topics covered in the course will be repeated.
13)	• International auditing standards for areas requiring expertise (UDS 800-899). • The financial statements prepared in accordance with special purpose frameworks	Topics covered in the course will be repeated.
14)	• Preparation of reports on summary financial statements (UDS810)	Topics covered in the course will be repeated.
15)
16)

Sources

Course Notes / Textbooks:	Dersin Hocasının Notları
References:	Diğer Kaynaklar

Course-Program Learning Outcome Relationship

Learning Outcomes	1
Program Outcomes
1) Awareness of professional and ethical responsibility.
2) 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.
3) Ability to communicate effectively i Turkish, both orally and in writing; knowledge of a minimum of one foreign language.
4) Information about business life practices such as project management, risk management, and change management; awareness of entrepreneurship, innovation, and sustainable development.
5) 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 isuues, and social and political issues according to the nature of the design.)
6) Ability to work efficiently in intra-disciplinary and multi-disciplinary teams; ability to work individually.
7) Ability to devise, select, and use modern techniques and tools needed for engineering practice; ability to employ information technologies effectively.
8) Ability to identify, formulate, and solve complex engineering problems; ability to select and apply proper analysis and modelling methods for this purpose.
9) 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.
10) 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.
11) Ability to design and conduct experiments, gather data, analyse and interpret results for investigating engineering problems.

Course - Learning Outcome Relationship

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

	Program Outcomes	Level of Contribution
1)	Awareness of professional and ethical responsibility.
2)	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.
3)	Ability to communicate effectively i Turkish, both orally and in writing; knowledge of a minimum of one foreign language.
4)	Information about business life practices such as project management, risk management, and change management; awareness of entrepreneurship, innovation, and sustainable development.
5)	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 isuues, and social and political issues according to the nature of the design.)
6)	Ability to work efficiently in intra-disciplinary and multi-disciplinary teams; ability to work individually.
7)	Ability to devise, select, and use modern techniques and tools needed for engineering practice; ability to employ information technologies effectively.
8)	Ability to identify, formulate, and solve complex engineering problems; ability to select and apply proper analysis and modelling methods for this purpose.
9)	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.
10)	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.
11)	Ability to design and conduct experiments, gather data, analyse and interpret results for investigating engineering problems.

Learning Activity and Teaching Methods

Field Study
Peer Review
Expression
Brainstorming/ Six tihnking hats
Individual study and homework
Lesson
Group study and homework
Lab

Assessment & Grading Methods and Criteria

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Homework Assignments	2	% 10
Midterms	1	% 40
Jury	1	% 0
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