Food 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) Has sufficient background in mathematics, science and engineering related fields.
2) Uses the theoretical and practical knowledge in mathematics, science and their fields together for engineering solutions.
3) Identifies, formulates and solves engineering problems, selects and applies appropriate analytical methods and modeling techniques for this purpose.
4) Analyze a system, system component or process and design it under realistic constraints to meet desired requirements; apply modern design methods accordingly.
5) Selects and uses the modern techniques and tools necessary for engineering applications.
6) Design experiments, conduct experiments, collect data, analyze and interpret results.
7) Works individually and in multi-disciplinary teams.
8) Accesses information and conducts resource research for this purpose, uses databases and other information sources.
9) Accesses information and conducts resource research for this purpose, uses databases and other information sources.
10) Accesses information and conducts resource research for this purpose, uses databases and other information sources.
11) Uses the theoretical and practical knowledge in mathematics, science and their fields together for engineering solutions.
12) Identifies, formulates and solves engineering problems, selects and applies appropriate analytical methods and modeling techniques for this purpose.
13) Analyze a system, system component or process and design it under realistic constraints to meet desired requirements; apply modern design methods accordingly.
14) Selects and uses the modern techniques and tools necessary for engineering applications.
15) Works individually and in multi-disciplinary teams
16) Uses information and communication technologies together with computer software required by the field at least Advanced Level of European Computer Skills License.
17) Communicate effectively verbally and in writing; use a foreign language at least at level B1 of the European Language Portfolio.
18) Communicates using technical drawing.
19) Accesses information and conducts resource research for this purpose, uses databases and other information sources.
20) Becomes aware of the universal and social effects of engineering solutions and applications; entrepreneurship and innovation and have knowledge about the problems of the age.
21) Has professional and ethical responsibility.
22) Have awareness of project management, workplace practices, employee health, environmental and occupational safety; the legal consequences of engineering applications.
23) Demonstrates awareness of the universal and social impact of engineering solutions and applications; is aware of entrepreneurship and innovation and has knowledge about the problems of the age.

Course - Learning Outcome Relationship

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

	Program Outcomes	Level of Contribution
1)	Has sufficient background in mathematics, science and engineering related fields.
2)	Uses the theoretical and practical knowledge in mathematics, science and their fields together for engineering solutions.
3)	Identifies, formulates and solves engineering problems, selects and applies appropriate analytical methods and modeling techniques for this purpose.
4)	Analyze a system, system component or process and design it under realistic constraints to meet desired requirements; apply modern design methods accordingly.
5)	Selects and uses the modern techniques and tools necessary for engineering applications.
6)	Design experiments, conduct experiments, collect data, analyze and interpret results.
7)	Works individually and in multi-disciplinary teams.
8)	Accesses information and conducts resource research for this purpose, uses databases and other information sources.
9)	Accesses information and conducts resource research for this purpose, uses databases and other information sources.
10)	Accesses information and conducts resource research for this purpose, uses databases and other information sources.
11)	Uses the theoretical and practical knowledge in mathematics, science and their fields together for engineering solutions.
12)	Identifies, formulates and solves engineering problems, selects and applies appropriate analytical methods and modeling techniques for this purpose.
13)	Analyze a system, system component or process and design it under realistic constraints to meet desired requirements; apply modern design methods accordingly.
14)	Selects and uses the modern techniques and tools necessary for engineering applications.
15)	Works individually and in multi-disciplinary teams
16)	Uses information and communication technologies together with computer software required by the field at least Advanced Level of European Computer Skills License.
17)	Communicate effectively verbally and in writing; use a foreign language at least at level B1 of the European Language Portfolio.
18)	Communicates using technical drawing.
19)	Accesses information and conducts resource research for this purpose, uses databases and other information sources.
20)	Becomes aware of the universal and social effects of engineering solutions and applications; entrepreneurship and innovation and have knowledge about the problems of the age.
21)	Has professional and ethical responsibility.
22)	Have awareness of project management, workplace practices, employee health, environmental and occupational safety; the legal consequences of engineering applications.
23)	Demonstrates awareness of the universal and social impact of engineering solutions and applications; is aware of entrepreneurship and innovation and has knowledge about the problems of the age.

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