PhD in Accounting and Auditing with a master's degree
PhD	TR-NQF-HE: Level 8	QF-EHEA: Third Cycle	EQF-LLL: Level 8

General course introduction information

Course Code:

MUDE612

Course Name:

International Auditing Standards

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:

Department Elective

Course Level:

PhD

TR-NQF-HE:8. Master`s Degree

QF-EHEA:Third Cycle

EQF-LLL:8. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Assoc. Prof. HÜSEYİN MERT

Course Lecturer(s):

Prof. Dr. OKTAY TAŞ

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

Sources

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

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) 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.

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	5
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)	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.	5
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.	4
8)	To gain an interdisciplinary perspective.	4
9)	To be conscious about business ethics and social responsibility.	4
10)	To understand the basic principles of accounting and auditing and to apply the necessary principles to business life.	3

Learning Activity and Teaching Methods

Field Study
Peer Review
Expression
Brainstorming/ Six tihnking hats
Lesson
Application (Modelling, Design, Model, Simulation, Experiment etc.)
Case Study
Web Based Learning
Internship/Onsite Practice

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)
Oral Examination
Homework
Application
Observation
Reporting
Peer Review
Bilgisayar Destekli Sunum
Tez Sunma
Uzman / Jüri Değerlendirmesi
Case study presentation

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Committee	2	% 0
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
Field Work	16	96
Midterms	1	12
Final	1	15
Total Workload		171