Master of Science in Accounting and Auditing | |||||
Master | TR-NQF-HE: Level 7 | QF-EHEA: Second Cycle | EQF-LLL: Level 7 |
Course Code: | MMBA567 | ||||||||
Course Name: | Uluslararası Denetim Standartları | ||||||||
Course Semester: | Spring | ||||||||
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 : | Assoc. Prof. HÜSEYİN MERT | ||||||||
Course Lecturer(s): |
Prof. Dr. OKTAY TAŞ |
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Course Assistants: |
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. |
The students who have succeeded in this course;
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Week | Subject | Related Preparation |
1) | The purpose of the independent audit and general principles | Course |
2) | Independent audit contract | Course |
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 | Course |
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 |
14) | Independent audit of accounting estimates | Course |
15) | Final | Course |
Course Notes / Textbooks: | Ders |
References: | Course |
Learning Outcomes | 1 |
2 |
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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) Graduates of this program may continue their academic careers and gain the qualification of Accounting Auditing Specialist and become the manager in finance, accounting, auditing and reporting departments of the leading companies in the business world. | |||||||||
6) To be able to evaluate accounting and auditing principles and applications with the help of analytical tools. | |||||||||
7) To be able to use the computer and the required package program. | |||||||||
8) To gain an interdisciplinary perspective. | |||||||||
9) To be conscious about business ethics and social responsibility. | |||||||||
10) To understand the basic principles of accounting and auditing and to apply the necessary principles to business life. |
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 | |
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) | Graduates of this program may continue their academic careers and gain the qualification of Accounting Auditing Specialist and become the manager in finance, accounting, auditing and reporting departments of the leading companies in the business world. | |
6) | To be able to evaluate accounting and auditing principles and applications with the help of analytical tools. | |
7) | To be able to use the computer and the required package program. | |
8) | To gain an interdisciplinary perspective. | |
9) | To be conscious about business ethics and social responsibility. | |
10) | To understand the basic principles of accounting and auditing and to apply the necessary principles to business life. |
Field Study | |
Peer Review | |
Expression | |
Brainstorming/ Six tihnking hats | |
Individual study and homework | |
Lesson | |
Thesis Preparation |
Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing) | |
Oral Examination | |
Homework | |
Application | |
Observation | |
Individual Project | |
Tez Sunma | |
Uzman / Jüri Değerlendirmesi |
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 |
Activities | Number of Activities | Workload |
Course Hours | 16 | 48 |
Midterms | 1 | 12 |
Jury | 16 | 128 |
Final | 1 | 15 |
Total Workload | 203 |