SOCIOLOGY
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

Course Introduction and Application Information

Course Code	Course Name	Semester	Theoretical	Practical	Credit	ECTS
BA4216	Auditing	Fall	3	0	3	6

This catalog is for information purposes. Course status is determined by the relevant department at the beginning of semester.

Basic information

Language of instruction:	English
Type of course:	Non-Departmental Elective
Course Level:	Bachelor’s Degree (First Cycle)
Mode of Delivery:	Face to face
Course Coordinator :	Assoc. Prof. HÜMEYRA ADIGÜZEL
Course Lecturer(s):	Assoc. Prof. HÜMEYRA ADIGÜZEL Prof. Dr. İPEK ALTINBAŞAK FARİNA
Recommended Optional Program Components:	None
Course Objectives:	This course is designed to enable students to understand fundamental auditing concepts, principles and procedures. It addresses issues concerning, internal control, audit risk, materiality, characteristics of evidence, sampling, analytical procedures, audit reports.

Learning Outcomes

The students who have succeeded in this course;
The students who have succeeded in this course;
1. Have knowledge about the importance of External Audit and learn about regulations
2. Explain the concept of audit and assurance and the functions of audit, corporate governance, including ethics and professional conduct.
3. Learn about the external audit process
4. Describe and understand the internal audit and internal control

Course Content

WEEKS and SUBJECT DETAILS;
Week 1- Introduction to Auditing: The role of public accountant in the economy, Auditing Standards, Auditing in Turkey
Week 2- Audit Evidence and Documentation: Audit Process, Audit Documentation
Week 3- Audit Planning: Obtaining and Understanding of the Client and its environment, Assessing the risks and designing audit procedures
Week 4- Internal Control: The control environment, risk assessment, and control activities
Week 5- Audit Sampling: Comparison of statistical and non statistical sampling
Week 6- Audit of Cash and Financial Investment: Auditors’ objectives in the Auditing Cash and financial investments, internal control over cash and financial investments
Week 7- Audit of Accounts Receivable, Notes Receivable and Revenue : Auditors’ objectives in the Auditing receivables and revenue, Internal control of accounts receivable and revenue, Audit work on receivables and revenue
Week 8- Midterm Exam
Week 9- Audit of Inventories and Cost of Goods Sold: Auditors’ objectives in the Auditing inventories and Cost of Goods Sold, Internal control over inventories and cost of goods sold
Week 10- Audit of Property, Plant and Equipment: Auditors’ objectives in the Auditing property, plant and equipment
Week 11- Audit of Accounts Payable and Other Liabilities: Auditors’ objectives in the Auditing Accounts payable, internal control over accounts payable
Week 12- Completing the Audit Completing the audit, post audit responsibilities
Week 13- Auditors’ Reports Types of reports issued by auditors, expression of an opinion
Week 14- Auditors’ Reports Types of reports issued by auditors, expression of an opinion

Weekly Detailed Course Contents

Week	Subject	Related Preparation
1)	Introduction to Auditing: The role of public accountant in the economy, Auditing Standards, Auditing in Turkey
2)	Audit Evidence and Documentation
3)	Audit Planning: Obtaining and Understanding of the Client and its environment Assessing the risks and designing audit procedures
4)	Internal Control The control environment, risk assessment, and control activities
5)	Audit Sampling
6)	Audit of Cash and Financial Investment
7)	Audit of Accounts Receivable, Notes Receivable and Revenue
8)	Midterm
9)	Audit of Inventories and Cost of Goods Sold
10)	Audit of Property, Plant and Equipment
11)	Audit of Accounts Payable and Other Liabilities
12)	Completing the Audit
13)	Types of reports issued by auditors, expression of an opinion
14)	Types of reports issued by auditors, expression of an opinion

Sources

Course Notes / Textbooks:	Whittington and Pany, 2011 Principles of Auditing & Other Assurance Services ISBN: 9780071317139
References:	Yok

Evaluation System

Semester Requirements	Number of Activities	Level of Contribution
Attendance	1	% 10
Midterms	1	% 40
Final	1	% 50
Total		% 100
PERCENTAGE OF SEMESTER WORK		% 50
PERCENTAGE OF FINAL WORK		% 50
Total		% 100

ECTS / Workload Table

Activities	Number of Activities	Workload
Course Hours	14	42
Application	14	14
Study Hours Out of Class	15	63
Presentations / Seminar	4	16
Homework Assignments	2	6
Quizzes	2	6
Midterms	1	2
Final	1	2
Total Workload		151

Contribution of Learning Outcomes to Programme Outcomes

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

	Program Outcomes	Level of Contribution
1)	To learn and compare major sociology perspectives, both classical and contemporary, and apply all of them to analysis of social conditions.
2)	To be able to identify the basic methodological approaches in building sociological and anthropological knowledge at local and global levels
3)	To be able to use theoretical and applied knowledge acquired in the fields of statistics in social sciences.
4)	To have a basic knowledge of other disciplines (including psychology, history, political science, communication studies and literature) that can contribute to sociology and to be able to make use of this knowledge in analyzing sociological processes
5)	To have a knowledge and practice of scientific and ethical principles in collecting, interpreting and publishing sociological data also develop ability how to share this data with experts and lay people, using effective communication skills
6)	To develop competence in analyzing and publishing sociological knowledge by using computer software for quantitative and qualitative analysis; and develop an attitute for learning new techniques in these fields.
7)	To identify and to have a knowledge of the theories related to urban and rural sociology and demography, and political sociology, sociology of gender, sociology of body, visual sociology, sociology of work, sociology of religion, sociology of knowledge and sociology of crime.
8)	To have knowledge of how sociology is positioned as a scientific discipline from a philosophical and historical perspective
9)	To have the awareness of social issues in Turkish society, to develop critical perspective in analysing these issues and to have a knowledge of the works of Turkish sociologists and to be able to transfer this knowledge
10)	To have the awareness of social issues and global societal processes and to apply sociological analysis to development and social responsibility projects
11)	To have the ability to define a research question, design a research project and complete a written report for various fields of sociology, either as an individual or as a team member.
12)	To be able to transfer the knowledge gained in the areas of sociology to the level of secondary school.