Accounting and Auditing
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

General course introduction information

Course Code:

MUHD436

Course Name:

Independent Forensic Accounting Practices

Course Semester:

Spring

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	6

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Department Elective

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 :

Assoc. Prof. HÜSEYİN MERT

Course Lecturer(s):

Course Assistants:

Course Objective and Content

Course Objectives:	The purpose of this course; the students find out which exams they will have after graduation and also which topic contains these exams and what type of questions the will meet. They make exam preparation by solving many similar questions. So, they will be equipped better in the exams which they will enter after graduation
Course Content:	The purpose of this course; the students find out which exams they will have after graduation and also which topic contains these exams and what type of questions the will meet. They make exam preparation by solving many similar questions. So, they will be equipped better in the exams which they will enter after graduation

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
1) Recognition of the expert body, expert in the examination of financial matters
2) Knowledge of litigation support and expert testimony
3) Competence of employees and executives to be consistent with code of conduct and ethical rules
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
1) Having general and basic knowledge about cheating
Field Specific Competence
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	• Meet, • Recognition of Forensic Accounting • Recognizing the Forensic Accountant	Evaluation of courses Research topics
2)	• Direct and indirect occupations with Forensic Accounting • Reasons for the need for forensic accounting profession • The relationship of Forensic Accounting with other fields	Evaluation of courses Research topics
3)	• Ekonomik Suçlar • Hile • Adli Muhasebe Hile İlişkisi	Evaluation of courses Research topics
4)	• Trick Triangle • Cheats • The effects of the hilen	Evaluation of courses Research topics
5)	• Methods of hiding the trick • Trick Profile • Psychology of Trick	Evaluation of courses Research topics
6)	• Inspection Techniques • Red Flags • Data mining	Evaluation of courses Research topics
7)	• Proof of Proof of Fraudulent Transactions • What should be done about the fraud, • Writing Reports as a Result of Fraud Investigations	Evaluation of courses Research topics
8)	Midterm	Evaluation of courses Research topics
9)	• Valuation of Businesses, • Trade Losses, • Fraudulent Bankruptcy	Evaluation of courses Research topics
10)	• Business Conflicts • Violation of Contracts, • Unfair Verb	Evaluation of courses Research topics
11)	• Expertise • General and Special Conditions of Being an Expert, • Expertise Legislation.	Evaluation of courses Research topics
12)	• Preparation Process of Expert Reports • Responsibility of the expert • The Effect of Expert Reports on Other Cases	Evaluation of courses Research topics
13)	• Expertise System • Selection of experts • Considerations in Expert Reports	Evaluation of courses Research topics
14)	• Expertise System • Selection of experts • Considerations in Expert Reports	Evaluation of courses Research topics
15)	Final Exam	Course Note
16)	Final Exam	Course Note

Sources

Course Notes / Textbooks:	Hakan Taştan, Adli Muhasebe, Detay Yayınları
References:	Hakan Taştan, Adli Muhasebe, Detay Yayınları

Course-Program Learning Outcome Relationship

Learning Outcomes	1	2	3	4
Program Outcomes
1) Recognition of national legislation and international financial reporting standards in accounting
2) Preparation and interpretation of financial statements in accordance with the standards
3) Management of financial data
4) The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector.
5) Graduates of this program may continue their academic careers and gain the qualification of Accounting Auditing Specialist and become the manager in finance, accounting, auditing and reporting departments of the leading companies in the business world.
6) To be able to evaluate accounting and auditing principles and applications with the help of analytical tools.
7) To be able to use the computer and the required package program.
9) To be conscious about business ethics and social responsibility.
10) To understand the basic principles of accounting and auditing and to apply the necessary principles to business life.

Course - Learning Outcome Relationship

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

	Program Outcomes	Level of Contribution
1)	Recognition of national legislation and international financial reporting standards in accounting	4
2)	Preparation and interpretation of financial statements in accordance with the standards	3
3)	Management of financial data	4
4)	The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector.	4
5)	Graduates of this program may continue their academic careers and gain the qualification of Accounting Auditing Specialist and become the manager in finance, accounting, auditing and reporting departments of the leading companies in the business world.	4
6)	To be able to evaluate accounting and auditing principles and applications with the help of analytical tools.	4
7)	To be able to use the computer and the required package program.	4
9)	To be conscious about business ethics and social responsibility.	3
10)	To understand the basic principles of accounting and auditing and to apply the necessary principles to business life.	5

Learning Activity and Teaching Methods

Field Study
Expression
Brainstorming/ Six tihnking hats
Individual study and homework
Lesson
Reading
Problem Solving
Q&A / Discussion

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)
Oral Examination
Homework
Observation
Individual Project
Reporting

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Attendance	1	% 0
Quizzes	2	% 0
Homework Assignments	2	% 0
Midterms	1	% 40
Final	1	% 60
total		% 100
PERCENTAGE OF SEMESTER WORK		% 40
PERCENTAGE OF FINAL WORK		% 60
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