| Course Objectives: |
It is to educate managers who are entrepreneurial, dynamic and analytical in their thinking ability to innovate continuously according to the changing market conditions for the audit sector and bring them to business life. |
| Course Content: |
The objective of this course is to; the definition of auditing and species, international and generally accepted auditing standards, audit risk in the process, internal control and its importance, the significance in the audit process, audit planning, audit evidence and techniques, working papers in audit, completion of the audit, audit reports, audit and ethics. |
| Week |
Subject |
Related Preparation |
| 1) |
• Defines the control.
• Explains the basic concepts of control.
• List the generally accepted auditing standards. |
course note |
| 2) |
• Defines the audit report.
• List the working field standards.
• Analyze reporting standards. |
Course Note |
| 3) |
• Plans the audit process.
• Defines the process of customer selection.
• Reports the findings. |
Topics covered in the course will be repeated. |
| 4) |
• List audit evidence and techniques.
• Classify audit evidence.
• Classify audit methods |
Topics covered in the course will be repeated. |
| 5) |
• Explains the concept of cash system control.
• List the material accuracy audits.
• Identifies compliance audit of receivables |
Topics covered in the course will be repeated. |
| 6) |
• Defines the concept of audit of receivables.
• Analyze audit of notes receivable. |
Topics covered in the course will be repeated. |
| 7) |
• Explains the audit process of stocks.
• List the purpose of inspection of stocks.
• Applies compliance audit for stocks |
Topics covered in the course will be repeated. |
| 8) |
•Midterm exam
• List the purpose of audit of investments |
Topics covered in the course will be repeated. |
| 9) |
• Performs audit practices of tangible fixed assets.
• Analyze material accuracy audits. |
Topics covered in the course will be repeated. |
| 10) |
• Explains the audit process of foreign resources.
• List the audit methods applied in the control of debts |
Topics covered in the course will be repeated. |
| 11) |
• Explains the audit process of equity.
• Explains the purpose of equity audit.
• Makes the audit practices of equity |
Topics covered in the course will be repeated. |
| 12) |
• List the audit process of the income statement.
• Analyze result accounts.
• Analyzes audit practices of wages |
Topics covered in the course will be repeated. |
| 13) |
• Defines working papers in the control.
• Sorts the usage areas of working papers.
• Describes the importance of working papers in terms of supervision. |
Topics covered in the course will be repeated. |
| 13) |
• Defines working papers in the control.
• Sorts the usage areas of working papers.
• Describes the importance of working papers in terms of supervision. |
Topics covered in the course will be repeated. |
| 14) |
• List the types of evidence.
• Categorize the types of evidence according to their function.
• Categorize the types of evidence according to their purpose.
• Defines the types of supporting evidence. |
Topics covered in the course will be repeated. |
| 15) |
Final Exam |
|
| 16) |
Final Exam |
Course Note |
| |
Program Outcomes |
Level of Contribution |
| 1) |
Explain the essential body of knowledge in the area of business administration, including evolution of the discipline, the state-of-the-art concepts, scientific methodology, theories and models |
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| 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 |
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| 3) |
Recognize the importance of technological development, especially in information technologies, and utilize them in business administration |
|
| 4) |
Evaluate the body of knowledge in the dynamic business world and business functional areas to asses needs, manage and lead change by using critical and innovative thinking |
|
| 5) |
Discover and create entrepreneurial opportunities and expertise to successfully establish and develop their own ventures |
|
| 6) |
Fulfill their responsibility in teamwork and projects in businesses, and act as a leader |
|
| 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 business administration |
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| 8) |
Recognize individual and multi-cultural diversity, and can emphatically interact with individuals from diverse cultural backgrounds in social and professional settings |
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| 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 |
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| 10) |
Recognize interrelationship among business and other disciplines, and relate knowledge from diverse areas to formulate novel solutions in the area of business administration |
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ISTANBUL OKAN UNIVERSITY INFORMATION PACKAGE / COURSE CATALOGUE
