Tourism and Hotel Management (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: |
Spring |
||||||||
Course Credits: |
|
||||||||
Language of instruction: | TR | ||||||||
Course Requisites: | |||||||||
Does the Course Require Work Experience?: | No | ||||||||
Type of course: | Department Elective | ||||||||
Course Level: |
|
||||||||
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 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;
|
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 |
||
---|---|---|---|---|---|---|---|---|
Program Outcomes | ||||||||
1) Learning the facts, concepts and principles related to tourism and hotel management | ||||||||
2) Having a theoretical and practical knowledge at the basic level related to the field | ||||||||
3) To be able to make analytical evaluations for tourism and travel sector | ||||||||
4) Learning the basic laws and regulations and professional standarts that apply regarding the tourism sector in Turkey and physical environment associated with hotel management space, tools, and use acquainted with the technology, applying the ethical values, protecting the natural environment | ||||||||
5) To be able to work efficiently in the tourism sector | ||||||||
6) Learning the characteristics of the major tourist destinations to apply this knowledge in the tourism sector for Turkey and worldwide | ||||||||
7) Organizing, coordinating and developing departments in accommodation organizations | ||||||||
8) To be able to define and develop sales techniques and income management practices applied in accommodation and food and beverage companies | ||||||||
9) Demonstrating the ability to apply professional working techniques in food and beverage establishments |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution | |
1) | Learning the facts, concepts and principles related to tourism and hotel management | |
2) | Having a theoretical and practical knowledge at the basic level related to the field | |
3) | To be able to make analytical evaluations for tourism and travel sector | |
4) | Learning the basic laws and regulations and professional standarts that apply regarding the tourism sector in Turkey and physical environment associated with hotel management space, tools, and use acquainted with the technology, applying the ethical values, protecting the natural environment | |
5) | To be able to work efficiently in the tourism sector | |
6) | Learning the characteristics of the major tourist destinations to apply this knowledge in the tourism sector for Turkey and worldwide | |
7) | Organizing, coordinating and developing departments in accommodation organizations | |
8) | To be able to define and develop sales techniques and income management practices applied in accommodation and food and beverage companies | |
9) | Demonstrating the ability to apply professional working techniques in food and beverage establishments |
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 |