Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| MANAGEMENT ACCOUNTING and AUDITING | BUSY1113577 | Fall Semester | 3+0 | 3 | 9 |
| Course Program |
| Prerequisites Courses | |
| Recommended Elective Courses |
| Language of Course | English |
| Course Level | Second Cycle (Master's Degree) |
| Course Type | Elective |
| Course Coordinator | Assist.Prof. Selman DURAN |
| Name of Lecturer(s) | Assist.Prof. Selman DURAN |
| Assistant(s) | |
| Aim | This course approaches the subject of auditing from both theoretical and practical aspects. The aim of the course is to explain the duties and responsibilities of auditors, different audit practices, audit working papers, audit report preparation process, audit of financial statements in accordance with International Auditing Standards. |
| Course Content | This course contains; Introduction,International Auditing Standards,Control Function,Control Function,Duties of Independent Auditor,Professional Ethics of the Auditor,Auditor's Responsibilities in the Preparation of the Audit Report,Types of Control,Risk assessment,Internal Control,Cheating and Corruption,Presentation: Case Studies,Period review,Case Studies on Controling. |
| Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
| 1. At the end of the course, students have a grasp of theoretical knowledge about accounting auditing. | 9 | A |
| 2. At the end of the course, students understands the application areas and framework of auditing in business life. | 9 | A |
| 3. At the end of the course, students interprets the rules of auditing profession in our country. | 9 | A |
| 4. At the end of the course, students learns the importance of materiality, relevance and reliability in terms of auditing. | 9 | A |
| 5. At the end of the course, students masters the basic concepts of information technology in supervision. | 9 | A |
| Teaching Methods: | 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam |
Course Outline
| Order | Subjects | Preliminary Work |
|---|---|---|
| 1 | Introduction | |
| 2 | International Auditing Standards | |
| 3 | Control Function | |
| 4 | Control Function | |
| 5 | Duties of Independent Auditor | |
| 6 | Professional Ethics of the Auditor | |
| 7 | Auditor's Responsibilities in the Preparation of the Audit Report | |
| 8 | Types of Control | |
| 9 | Risk assessment | |
| 10 | Internal Control | |
| 11 | Cheating and Corruption | |
| 12 | Presentation: Case Studies | |
| 13 | Period review | |
| 14 | Case Studies on Controling |
| Resources |
| Accounting, Auditing & Assurance Services: A Systematic Approach Irwin/McGrawHill; 3rd Edition (May 6, 2002), |
Course Contribution to Program Qualifications
| Course Contribution to Program Qualifications | |||||||
| No | Program Qualification | Contribution Level | |||||
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Having advanced theoretical and practical knowledge supported by textbooks, application tools and other resources containing current information in the field | X | |||||
| 1 | Accessing and evaluating scientific knowledge in the field of Business Management and using this knowledge in solving high-level managerial problems of businesses. | X | |||||
| 1 | Independently carrying out a study that requires expertise in the field of Business Management and its sub-disciplines. | X | |||||
| 1 | Critically evaluate the expert knowledge and skills acquired in the field of Business Management and its sub-disciplines. | X | |||||
| 1 | To systematically convey the expert knowledge gained in the field of business administration and its sub-disciplines and the current developments in management theory and practice, both verbally and in writing, to groups in the field and outside the field. | X | |||||
| 1 | Internalizing information regarding Business Management fields and sub-disciplines by taking into consideration social, scientific and ethical values in the processes of acquiring, processing and evaluating. | X | |||||
| 2 | Developing and teaching the understanding of honesty, justice and ethics required to be a Senior Manager. | X | |||||
| 2 | Critically questioning business concepts and institutions, established management practices and rules, and taking initiative to develop and change them when necessary. | X | |||||
| 2 | Developing positive attitudes towards lifelong learning and transforming them into behavior. | X | |||||
| 2 | Developing different perspectives and producing solutions by taking responsibility for the solution of complex problems that require expertise and are encountered in the field of Business Management and its sub-disciplines. | X | |||||
| 2 | Thinking about individual and social problems related to Business Management and producing solutions in the light of current developments | X | |||||
| 2 | To have information about basic resources, current trends and approaches regarding Business Management in the light of current developments in the field of business | X | |||||
| 3 | Solving the problems encountered in business theory and practice by using research methods specific to the field of Business. | X | |||||
| 3 | Advanced use of information and communication technologies along with computer software at the level required by the field of Business Management. | X | |||||
Assessment Methods
| Contribution Level | Absolute Evaluation | |
| Rate of Midterm Exam to Success | 50 | |
| Rate of Final Exam to Success | 50 | |
| Total | 100 | |
| ECTS / Workload Table | ||||||
| Activities | Number of | Duration(Hour) | Total Workload(Hour) | |||
| Course Hours | 3 | 42 | 126 | |||
| Guided Problem Solving | 0 | 0 | 0 | |||
| Resolution of Homework Problems and Submission as a Report | 0 | 0 | 0 | |||
| Term Project | 5 | 5 | 25 | |||
| Presentation of Project / Seminar | 2 | 20 | 40 | |||
| Quiz | 0 | 0 | 0 | |||
| Midterm Exam | 1 | 20 | 20 | |||
| General Exam | 1 | 30 | 30 | |||
| Performance Task, Maintenance Plan | 5 | 5 | 25 | |||
| Total Workload(Hour) | 266 | |||||
| Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30*=(266/30) | 9 | |||||
| ECTS of the course: 30 hours of work is counted as 1 ECTS credit. | ||||||
Detail Informations of the Course
Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| MANAGEMENT ACCOUNTING and AUDITING | BUSY1113577 | Fall Semester | 3+0 | 3 | 9 |
| Course Program |
| Prerequisites Courses | |
| Recommended Elective Courses |
| Language of Course | English |
| Course Level | Second Cycle (Master's Degree) |
| Course Type | Elective |
| Course Coordinator | Assist.Prof. Selman DURAN |
| Name of Lecturer(s) | Assist.Prof. Selman DURAN |
| Assistant(s) | |
| Aim | This course approaches the subject of auditing from both theoretical and practical aspects. The aim of the course is to explain the duties and responsibilities of auditors, different audit practices, audit working papers, audit report preparation process, audit of financial statements in accordance with International Auditing Standards. |
| Course Content | This course contains; Introduction,International Auditing Standards,Control Function,Control Function,Duties of Independent Auditor,Professional Ethics of the Auditor,Auditor's Responsibilities in the Preparation of the Audit Report,Types of Control,Risk assessment,Internal Control,Cheating and Corruption,Presentation: Case Studies,Period review,Case Studies on Controling. |
| Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
| 1. At the end of the course, students have a grasp of theoretical knowledge about accounting auditing. | 9 | A |
| 2. At the end of the course, students understands the application areas and framework of auditing in business life. | 9 | A |
| 3. At the end of the course, students interprets the rules of auditing profession in our country. | 9 | A |
| 4. At the end of the course, students learns the importance of materiality, relevance and reliability in terms of auditing. | 9 | A |
| 5. At the end of the course, students masters the basic concepts of information technology in supervision. | 9 | A |
| Teaching Methods: | 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam |
Course Outline
| Order | Subjects | Preliminary Work |
|---|---|---|
| 1 | Introduction | |
| 2 | International Auditing Standards | |
| 3 | Control Function | |
| 4 | Control Function | |
| 5 | Duties of Independent Auditor | |
| 6 | Professional Ethics of the Auditor | |
| 7 | Auditor's Responsibilities in the Preparation of the Audit Report | |
| 8 | Types of Control | |
| 9 | Risk assessment | |
| 10 | Internal Control | |
| 11 | Cheating and Corruption | |
| 12 | Presentation: Case Studies | |
| 13 | Period review | |
| 14 | Case Studies on Controling |
| Resources |
| Accounting, Auditing & Assurance Services: A Systematic Approach Irwin/McGrawHill; 3rd Edition (May 6, 2002), |
Course Contribution to Program Qualifications
| Course Contribution to Program Qualifications | |||||||
| No | Program Qualification | Contribution Level | |||||
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Having advanced theoretical and practical knowledge supported by textbooks, application tools and other resources containing current information in the field | X | |||||
| 1 | Accessing and evaluating scientific knowledge in the field of Business Management and using this knowledge in solving high-level managerial problems of businesses. | X | |||||
| 1 | Independently carrying out a study that requires expertise in the field of Business Management and its sub-disciplines. | X | |||||
| 1 | Critically evaluate the expert knowledge and skills acquired in the field of Business Management and its sub-disciplines. | X | |||||
| 1 | To systematically convey the expert knowledge gained in the field of business administration and its sub-disciplines and the current developments in management theory and practice, both verbally and in writing, to groups in the field and outside the field. | X | |||||
| 1 | Internalizing information regarding Business Management fields and sub-disciplines by taking into consideration social, scientific and ethical values in the processes of acquiring, processing and evaluating. | X | |||||
| 2 | Developing and teaching the understanding of honesty, justice and ethics required to be a Senior Manager. | X | |||||
| 2 | Critically questioning business concepts and institutions, established management practices and rules, and taking initiative to develop and change them when necessary. | X | |||||
| 2 | Developing positive attitudes towards lifelong learning and transforming them into behavior. | X | |||||
| 2 | Developing different perspectives and producing solutions by taking responsibility for the solution of complex problems that require expertise and are encountered in the field of Business Management and its sub-disciplines. | X | |||||
| 2 | Thinking about individual and social problems related to Business Management and producing solutions in the light of current developments | X | |||||
| 2 | To have information about basic resources, current trends and approaches regarding Business Management in the light of current developments in the field of business | X | |||||
| 3 | Solving the problems encountered in business theory and practice by using research methods specific to the field of Business. | X | |||||
| 3 | Advanced use of information and communication technologies along with computer software at the level required by the field of Business Management. | X | |||||
Assessment Methods
| Contribution Level | Absolute Evaluation | |
| Rate of Midterm Exam to Success | 50 | |
| Rate of Final Exam to Success | 50 | |
| Total | 100 | |