FILM AND TELEVISION
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	Spring	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)	Being familiar to the main concepts and methods of the social sciences and the fine arts devoted to understanding the world and the society	4
2)	Having comprehensive knowledge regarding different media and branches of art	3
3)	Knowing the historical background of audio-visual moving images in the world and in Turkey and keeping pace with the new developments in the area	1
4)	Having a good command of the language and the aesthetics of audio-visual moving images in the world and in Turkey	1
5)	Being able to create a narrative that could be used in a fiction or a non-fiction audio-visual moving image product	2
6)	Being able to write a script ready to be shot	2
7)	Having the skills to produce the photoboard of a script in hand and to shoot the film using the camera, the lights and other necessary equipment
8)	Being able to transfer the footage of a film to the digital medium, to edit and do other post-production operations
9)	Being able to create a documentary audio visual moving image from the preliminary sketch stage to shooting, editing and post-production stages
10)	Being able to produce an audio visual moving image for television and audio products for radio from preliminary stages through shooting and editing to the post-production stage
11)	Being culturally and theoretically equipped to make sense of an audio-visual moving image, to approach it critically with regard to its language and narration and being able to express his/her approach in black and white	3
12)	Having ethical values and a sense of social responsibility	5