Energy Systems Engineering (English)
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) Closed Department

Course - Learning Outcome Relationship

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

	Program Outcomes	Level of Contribution
1)	Closed Department

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