Food Engineering (English)
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

General course introduction information

Course Code:

ACCA311

Course Name:

Introduction To Auditing

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 ALİNA TARAN

Course Lecturer(s):

GÖKTUĞ DUYAR
Öğr.Gör. B.Öğretim Elemanı
Dr.Öğr.Üyesi İREM BATIBAY TÜNAYDIN

Course Assistants:

Course Objective and Content

Course Objectives:	• Describe the role of audits in society. • Explain fundamental concepts of auditing. • Describe the stages of audit. • Apply appropriate audit procedures following ISA. • Improve their critical thinking skills needed for audit related activities. • Explain the legal environment surrounding audit market.
Course Content:	Definition and types of auditing; international and generally accepted auditing standards; risk at auditing process; internal control and its importance; materiality at auditing process; audit planning; audit sampling; audit evidence and techniques; audit work papers; completion of audit and auditing reports; auditing and ethics.

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
1) • Describe the role of audits in society.
2) • Explain fundamental concepts of auditing
3) • Describe the stages of audit.
4) • Apply appropriate audit procedures following ISA.
5) • Improve their critical thinking skills needed for audit related activities.
6) • Explain the legal environment surrounding audit market.
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
Field Specific Competence
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	An Overview of International Auditing	-
2)	The Audit Market and Ethics for Professional Accountants	-
3)	• Client Acceptance	-
4)	• Understanding the Entity, Risk Assessment and Materiality	-
5)	• Internal Control and Control Risk	-
6)	• Control Risk, Audit Planning and Test of Controls	-
7)	Analytical Procedures	-
8)	MIDTERM EXAM	-
9)	• Substantive Testing and Evidence	-
10)	• Substantive Testing and Evidence	-
11)	• Completing the Audit	-
12)	• Audit Reports and Communication	-
13)	• Audit Reports and Communication	-
14)	• Project Presentations • Review of the semester	-

Sources

Course Notes / Textbooks:	Timothy Louwers and Penelope Bagley and Allen Blay and Jerry Strawser and Jay Thibodeau (2021), Auditing & Assurance Services, 8th Edition, McGraw-Hill ISBN10: 126036920X, ISBN13: 9781260369205
References:	Timothy Louwers and Penelope Bagley and Allen Blay and Jerry Strawser and Jay Thibodeau (2021), Auditing & Assurance Services, 8th Edition, McGraw-Hill ISBN10: 126036920X, ISBN13: 9781260369205

Course-Program Learning Outcome Relationship

Learning Outcomes	1	2	3	4	5	6
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

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)
Individual Project
Presentation

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Presentation	1	% 15
Project	1	% 35
Midterms	1	% 25
Final	1	% 25
total		% 100
PERCENTAGE OF SEMESTER WORK		% 75
PERCENTAGE OF FINAL WORK		% 25
total		% 100

Workload and ECTS Credit Grading

Activities	Number of Activities	Duration (Hours)	Workload
Course Hours	14	3	42
Study Hours Out of Class	14	5	70
Project	1	30	30
Midterms	1	15	15
Final	1	15	15
Total Workload			172