SOFTWARE ENGINEERING
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)	Be able to specify functional and non-functional attributes of software projects, processes and products.
2)	Be able to design software architecture, components, interfaces and subcomponents of a system for complex engineering problems.
3)	Be able to develop a complex software system with in terms of code development, verification, testing and debugging.
4)	Be able to verify software by testing its program behavior through expected results for a complex engineering problem.
5)	Be able to maintain a complex software system due to working environment changes, new user demands and software errors that occur during operation.
6)	Be able to monitor and control changes in the complex software system, to integrate the software with other systems, and to plan and manage new releases systematically.
7)	Be able to identify, evaluate, measure, manage and apply complex software system life cycle processes in software development by working within and interdisciplinary teams.
8)	Be able to use various tools and methods to collect software requirements, design, develop, test and maintain software under realistic constraints and conditions in complex engineering problems.
9)	Be able to define basic quality metrics, apply software life cycle processes, measure software quality, identify quality model characteristics, apply standards and be able to use them to analyze, design, develop, verify and test complex software system.
10)	Be able to gain technical information about other disciplines such as sustainable development that have common boundaries with software engineering such as mathematics, science, computer engineering, industrial engineering, systems engineering, economics, management and be able to create innovative ideas in entrepreneurship activities.
11)	Be able to grasp software engineering culture and concept of ethics and have the basic information of applying them in the software engineering and learn and successfully apply necessary technical skills through professional life.
12)	Be able to write active reports using foreign languages and Turkish, understand written reports, prepare design and production reports, make effective presentations, give clear and understandable instructions.
13)	Be able to have knowledge about the effects of engineering applications on health, environment and security in universal and societal dimensions and the problems of engineering in the era and the legal consequences of engineering solutions.