MSc in Accounting and Auditing
Master	TR-NQF-HE: Level 7	QF-EHEA: Second Cycle	EQF-LLL: Level 7

General course introduction information

Course Code:

E-MUH567

Course Name:

International Audit Standards

Course Semester:

Spring

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	7.5

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Compulsory

Course Level:

Master

TR-NQF-HE:7. Master`s Degree

QF-EHEA:Second Cycle

EQF-LLL:7. Master`s Degree

Mode of Delivery:

E-Learning

Course Coordinator :

Assoc. Prof. HÜSEYİN MERT

Course Lecturer(s):

Öğr.Gör. HALUK MERT

Course Assistants:

Course Objective and Content

Course Objectives:	Teaching international auditing standards.
Course Content:	International audit standards, assurance contracts, responsibilities, planning, internal control, audit evidence, utilization of other auditors' work, independent audit report.

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
1) They can explain the international audit standards.
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
1) List the basic concepts in international auditing standards.
Field Specific Competence
1) Make accounting applications in accordance with international auditing standards.
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	The purpose of the independent audit and general principles	course notes
2)	Independent audit contract	Course notes
3)	Documentation of independent audit studies	Course
4)	Responsibility of the auditor regarding errors and irregularities in the independent audit	Course
5)	Planning of independent audit	Course
6)	Planning of independent audit	Course
7)	Materiality in independent auditing	Course
8)	Midterm
9)	Risk assessment and internal control	Course
10)	Independent audit evidence	Course
11)	Verification from external sources	Course
12)	Analytical review techniques	Course
13)	Events that occur after the balance sheet date	Course
14)	Independent audit of accounting estimates	Course
15)	Final Exam
15)	Related parties
16)	Final Exam

Sources

Course Notes / Textbooks:	Derss Notları Diğer Kaynaklar
References:	Course Notes

Course-Program Learning Outcome Relationship

Learning Outcomes	1	2	3
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) To understand the basic principles of accounting and auditing and to apply the necessary principles to business life.
6) To be able to evaluate accounting and auditing principles and applications with the help of analytical tools.

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
2)	Preparation and interpretation of financial statements in accordance with the standards	5
3)	Management of financial data	5
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
5)	To understand the basic principles of accounting and auditing and to apply the necessary principles to business life.	5
6)	To be able to evaluate accounting and auditing principles and applications with the help of analytical tools.	5

Learning Activity and Teaching Methods

Field Study
Expression
Individual study and homework
Reading
Homework
Seminar

Assessment & Grading Methods and Criteria

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

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
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	144
Midterms	1	15
Final	1	20
Total Workload		227