Banking and Finance (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 |
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Program Outcomes | ||||||||
1) Explain the essential body of knowledge in the area of banking and finance, including evolution of the discipline, the state-of-the-art concepts, scientific methodology, theories and models. | ||||||||
2) Employ the appropriate tools and analytical techniques to collect and analyze quantitative and qualitative data in the related areas, interpret results and propose solutions. | ||||||||
3) Recognize why financial institutions and financial intermediation exist and how they are structured. | ||||||||
4) Distinguish the insight about basic banking principles and regulations surrounding the banking industry. | ||||||||
5) Discover and create entrepreneurial opportunities and expertise to successfully establish and develop their own ventures. | ||||||||
6) Recognize, interpret and discuss the current global economic issues. | ||||||||
7) Communicate in written and oral English with people from diverse backgrounds, and have the English proficiency to follow and interpret the global dynamics in the areas of banking and finance. | ||||||||
8) Express the role of international capital markets in the global economy; accordingly define the concept of risk in terms of measurement and management. | ||||||||
9) Identify standards of personal, professional, social and business ethics, evaluate the ethical implications of various practices in the related areas, and be aware the importance of ethical behavior in adding value to the society. |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution | |
1) | Explain the essential body of knowledge in the area of banking and finance, including evolution of the discipline, the state-of-the-art concepts, scientific methodology, theories and models. | 1 |
2) | Employ the appropriate tools and analytical techniques to collect and analyze quantitative and qualitative data in the related areas, interpret results and propose solutions. | 2 |
3) | Recognize why financial institutions and financial intermediation exist and how they are structured. | 2 |
4) | Distinguish the insight about basic banking principles and regulations surrounding the banking industry. | 2 |
5) | Discover and create entrepreneurial opportunities and expertise to successfully establish and develop their own ventures. | 3 |
6) | Recognize, interpret and discuss the current global economic issues. | 2 |
7) | Communicate in written and oral English with people from diverse backgrounds, and have the English proficiency to follow and interpret the global dynamics in the areas of banking and finance. | 2 |
8) | Express the role of international capital markets in the global economy; accordingly define the concept of risk in terms of measurement and management. | 1 |
9) | Identify standards of personal, professional, social and business ethics, evaluate the ethical implications of various practices in the related areas, and be aware the importance of ethical behavior in adding value to the society. |
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 |