Chinese Translation and Interpreting
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

General course introduction information

Course Code:

ACCA311

Course Name:

Introduction To Auditing

Course Semester:

Spring

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	6

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

University Elective

Course Level:

Bachelor

TR-NQF-HE:6. Master`s Degree

QF-EHEA:First Cycle

EQF-LLL:6. Master`s Degree

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 Objective and Content

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.

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
1) • Describe the role of audits in society.
2) • Explain fundamental concepts of auditing
3) • Describe the stages of audit.
4) • Apply appropriate audit procedures following ISA.
5) • Improve their critical thinking skills needed for audit related activities.
6) • Explain the legal environment surrounding audit market.
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
Field Specific Competence
Competence to Work Independently and Take Responsibility

Lesson Plan

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	-

Sources

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

Course-Program Learning Outcome Relationship

Learning Outcomes	1	2	3	4	5	6
Program Outcomes
1) Having advanced theoretical and practical knowledge supported by textbooks, application tools and other resources containing current information in the field.
1) Graduates are capable of performing written and oral translation in at least one field of expertise, in accordance with the existing needs of professional life.
2) To be able to use advanced theoretical and applied knowledge in the field. To be able to interpret and evaluate data, identify problems, analyze, and develop solutions based on research and evidence using advanced knowledge and skills in the field.
2) Graduates have multilingual communication skills adequate to produce written and oral translations in language categories A, B, and C (language levels according to the European Language Portfolio on a Global Scale; language A at C2 level, language B at B2 level, language/s C at B1 level).
3) To be able to conduct an advanced study related to the field independently. To take responsibility individually and as a team member to solve unforeseen and complex problems encountered in applications related to the field. To be able to plan and manage activities for the development of employees under their responsibility within the framework of a project.
3) Graduates become familiar with the intellectual and cultural traditions in the cultures speaking A, B, and C languages and obtain awareness about behaviors and attitudes specific to such cultures.
4) To be able to evaluate the advanced knowledge and skills in the field with a critical approach, To be able to determine learning needs and direct learning. To be able to develop a positive attitude towards lifelong learning.
4) Graduates analyze written and oral texts produced in A, B and C languages, and comment on and translate them into the language A or B.
5) To be able to inform the related people and institutions on the subjects related to the field; To be able to convey their thoughts and solution suggestions for problems verbally and in writing. To be able to share their thoughts and solution suggestions on issues related to the field with the experts and non-experts by supporting them with quantitative and qualitative data. To be able to organize and implement projects and activities for the social environment in which they live with a sense of social responsibility. To be able to follow the information in the field and communicate with colleagues by using a foreign language at least at the European Language Portfolio B1 General Level. To be able to use information and communication technologies with at least the European Computer Driving License Advanced Level computer software required by the field.
5) Graduates use the contemporary tools and techniques required for the practice of translation, as well as information and communication technologies together with computer hardware and software knowledge required by the field.
6) Graduates possess sufficient knowledge of theoretical and methodological approaches in translation studies to begin graduate studies in the field.
6) Acting in accordance with social, scientific, cultural and ethical values in the stages of collecting, interpreting, applying and announcing the results of the field. Having sufficient awareness of the universality of social rights, social justice, quality culture and protection of cultural values, environmental protection, occupational health and safety.
7) Graduates possess sufficient knowledge to evaluate issues related to the education of translators as well as to occupational organizing and ethics within the profession, and to propose, from a social and scientific perspective, solutions to such issues in the various fields in which the need for translation arises.
8) Graduates have the ability to perform disciplinary as well as inter-disciplinary team work.

Course - Learning Outcome Relationship

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	Having advanced theoretical and practical knowledge supported by textbooks, application tools and other resources containing current information in the field.
1)	Graduates are capable of performing written and oral translation in at least one field of expertise, in accordance with the existing needs of professional life.
2)	To be able to use advanced theoretical and applied knowledge in the field. To be able to interpret and evaluate data, identify problems, analyze, and develop solutions based on research and evidence using advanced knowledge and skills in the field.
2)	Graduates have multilingual communication skills adequate to produce written and oral translations in language categories A, B, and C (language levels according to the European Language Portfolio on a Global Scale; language A at C2 level, language B at B2 level, language/s C at B1 level).
3)	To be able to conduct an advanced study related to the field independently. To take responsibility individually and as a team member to solve unforeseen and complex problems encountered in applications related to the field. To be able to plan and manage activities for the development of employees under their responsibility within the framework of a project.
3)	Graduates become familiar with the intellectual and cultural traditions in the cultures speaking A, B, and C languages and obtain awareness about behaviors and attitudes specific to such cultures.
4)	To be able to evaluate the advanced knowledge and skills in the field with a critical approach, To be able to determine learning needs and direct learning. To be able to develop a positive attitude towards lifelong learning.
4)	Graduates analyze written and oral texts produced in A, B and C languages, and comment on and translate them into the language A or B.
5)	To be able to inform the related people and institutions on the subjects related to the field; To be able to convey their thoughts and solution suggestions for problems verbally and in writing. To be able to share their thoughts and solution suggestions on issues related to the field with the experts and non-experts by supporting them with quantitative and qualitative data. To be able to organize and implement projects and activities for the social environment in which they live with a sense of social responsibility. To be able to follow the information in the field and communicate with colleagues by using a foreign language at least at the European Language Portfolio B1 General Level. To be able to use information and communication technologies with at least the European Computer Driving License Advanced Level computer software required by the field.
5)	Graduates use the contemporary tools and techniques required for the practice of translation, as well as information and communication technologies together with computer hardware and software knowledge required by the field.
6)	Graduates possess sufficient knowledge of theoretical and methodological approaches in translation studies to begin graduate studies in the field.
6)	Acting in accordance with social, scientific, cultural and ethical values in the stages of collecting, interpreting, applying and announcing the results of the field. Having sufficient awareness of the universality of social rights, social justice, quality culture and protection of cultural values, environmental protection, occupational health and safety.
7)	Graduates possess sufficient knowledge to evaluate issues related to the education of translators as well as to occupational organizing and ethics within the profession, and to propose, from a social and scientific perspective, solutions to such issues in the various fields in which the need for translation arises.
8)	Graduates have the ability to perform disciplinary as well as inter-disciplinary team work.

Learning Activity and Teaching Methods

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)
Individual Project
Presentation

Assessment & Grading

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

Workload and ECTS Credit Grading

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