Energy Systems Engineering (English) | |||||
Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 |
Course Code: | ACCA311 | ||||||||
Course Name: | Introduction To Auditing | ||||||||
Course Semester: | Fall | ||||||||
Course Credits: |
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Language of instruction: | TR | ||||||||
Course Requisites: | |||||||||
Does the Course Require Work Experience?: | No | ||||||||
Type of course: | Compulsory | ||||||||
Course Level: |
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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 |
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Course Assistants: |
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. |
The students who have succeeded in this course;
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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 | - |
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 |
Learning Outcomes | 1 |
2 |
3 |
4 |
5 |
6 |
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Program Outcomes | ||||||
1) Closed Department |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution | |
1) | Closed Department |
Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing) | |
Individual Project | |
Presentation |
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 |
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 |