Geomatic Engineering
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:

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:

University 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 :

Dr.Öğr.Üyesi ALİNA TARAN

Course Lecturer(s):

Dr.Öğr.Üyesi ALİNA TARAN
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
Competence to Work Independently and Take Responsibility
Field Specific Competence
Learning Competence
Communication and Social Competence

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) 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

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