ECTS - Auditing
Auditing (MGMT413) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Auditing | MGMT413 | 7. Semester | 3 | 0 | 0 | 3 | 7 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | Turkish |
|---|---|
| Course Type | Compulsory Departmental Courses |
| Course Level | Bachelor’s Degree (First Cycle) |
| Mode of Delivery | Face To Face |
| Learning and Teaching Strategies | Lecture, Demonstration. |
| Course Lecturer(s) |
|
| Course Objectives | This course is designed to enable the students to understand the nature and objectives of audit in general as well as audit procedures and techniques practiced today. It would also help the students to be able to identify and assess the audit risks involved in various situations. |
| Course Learning Outcomes |
The students who succeeded in this course; |
| Course Content | Describe how to audit the risk area of financial statements |
Weekly Subjects and Releated Preparation Studies
| Week | Subjects | Preparation |
|---|---|---|
| 1 | Accounting Auditing, Security Services: Concept, function and Types, Professional Regulations, Businesses Bound to Auditing, The Relationship between Accounting Standarts and Auditing Standarts | Course Book, p. 1-60 |
| 2 | The process of auditing, Error and cheat types, Reporting against truth and Responsibilities | Course Book, p. 65-70, 74-92 |
| 3 | Planning of auditing, Risk analysis, Risk types, Auditing strategy development, Auditing plan and program | Course Book, p. 98-140 |
| 4 | Auditing operation, Evidence collection techniques according to the auditing areas, Documentation of evidence | Course Book, p. 142-159 |
| 5 | Completion of auditing activities and activities pre-report, Development of audit opinion | Course Book, p. 159-184 |
| 6 | Auditing of ready assets account group | Course Book, p 187-202 |
| 7 | Midterm Exam | |
| 8 | Receivables/debts auditing (with bill, without bill, rediscount, make provision) | Course Book, p. 204-239, 446-455 |
| 9 | Auditing of stock accounts | Course Book, p. 248-277 |
| 10 | Auditing of tangible asssets, Auditing of intangible assets | Course Book, p. 309-358 |
| 11 | Auditing of Financial Debts | Course Book, p. 428-455 |
| 12 | Provisions, Auditing of conditional debts and assests | Course Book, p. 480-495 |
| 13 | Auditing of sales and other income accounts | Course Book, p. 532-563 |
| 14 | Auditing of expense accounts | Course Book, p. 564-576 |
| 15 | Midterm auditing and other security services | Course Book, p. 592-597 |
| 16 | Final Exam |
Sources
| Course Book | 1. Hasan Kaval, Muhasebe Denetimi, 4 ncü Baskı,Gazi Kitapevi, |
|---|
Evaluation System
| Requirements | Number | Percentage of Grade |
|---|---|---|
| Attendance/Participation | - | - |
| Laboratory | - | - |
| Application | - | - |
| Field Work | - | - |
| Special Course Internship | - | - |
| Quizzes/Studio Critics | - | - |
| Homework Assignments | 1 | 30 |
| Presentation | - | - |
| Project | - | - |
| Report | - | - |
| Seminar | - | - |
| Midterms Exams/Midterms Jury | 1 | 30 |
| Final Exam/Final Jury | 1 | 40 |
| Toplam | 3 | 100 |
| Percentage of Semester Work | 60 |
|---|---|
| Percentage of Final Work | 40 |
| Total | 100 |
Course Category
| Core Courses | X |
|---|---|
| Major Area Courses | |
| Supportive Courses | |
| Media and Managment Skills Courses | |
| Transferable Skill Courses |
The Relation Between Course Learning Competencies and Program Qualifications
| # | Program Qualifications / Competencies | Level of Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| 1 | Understanding and explaining the concepts regarding to the main fields of Management (Management, Production, Marketing, Accounting- Finance) and gaining the ability to apply these skills in management. | X | ||||
| 2 | Gaining the ability to use technology required for buseiness administration | |||||
| 3 | An ability to analyze the information and reports of the markets and businesses and setting goals with respect to results of the analysis. | X | ||||
| 4 | An ability to trace and evaluate the global, local and/or regional developments related to businesses and making strategic decisions. | X | ||||
| 5 | An ability to set a innovative business or an ability to use the knowledge in the operations of management(taking risk, finding resources, making market research, and preparing business plans etc.) | |||||
| 6 | An ability to apply knowledge regarding functions of management. | X | ||||
| 7 | An ability to have oral and written communication skills particular to management and use these skills effectively in professional relations | |||||
| 8 | Compliance with rules of Socials and business ethics and to the principles of social responsibility | X | ||||
| 9 | An ability to use life-long learning approach in order to adapt constantly changing environmental factors (technological, political ,economical, and socio cultural etc.) | |||||
| 10 | An ability to conduct research on management and reporting the outcomes with the related parties. | X | ||||
| 11 | Taking responsibility within the teamwork, thinking critically and taking initiative in problem solving. | X | ||||
| 12 | Using professional English in written and verbal communication. ("European Language Portfolio Global Scale", Level B1) | |||||
| 13 | Having knowledge about law required by management. | |||||
ECTS/Workload Table
| Activities | Number | Duration (Hours) | Total Workload |
|---|---|---|---|
| Course Hours (Including Exam Week: 16 x Total Hours) | |||
| Laboratory | |||
| Application | |||
| Special Course Internship | |||
| Field Work | |||
| Study Hours Out of Class | 16 | 4 | 64 |
| Presentation/Seminar Prepration | |||
| Project | |||
| Report | |||
| Homework Assignments | 1 | 15 | 15 |
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | 1 | 30 | 30 |
| Prepration of Final Exams/Final Jury | 1 | 50 | 50 |
| Total Workload | 159 | ||