| BIOMEDICAL ENGINEERING | |||||
| Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 | ||
| 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. |
| 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. |
|
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 |
| 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 |
| 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 |
| Course Notes / Textbooks: | Whittington and Pany, 2011 Principles of Auditing & Other Assurance Services ISBN: 9780071317139 |
| References: | Yok |
| 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 | |
| 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 | |
| No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
| Program Outcomes | Level of Contribution | |
| 1) | Adequate knowledge of subjects specific to mathematics (analysis, linear, algebra, differential equations, statistics), science (physics, chemistry, biology) and related engineering discipline, and the ability to use theoretical and applied knowledge in these fields in complex engineering problems. | |
| 2) | Identify, formulate, and solve complex Biomedical Engineering problems; select and apply proper modeling and analysis methods for this purpose | |
| 3) | Design complex Biomedical systems, processes, devices or products under realistic constraints and conditions, in such a way as to meet the desired result; apply modern design methods for this purpose. | |
| 4) | Devise, select, and use modern techniques and tools needed for solving complex problems in Biomedical Engineering practice; employ information technologies effectively. | |
| 5) | Design and conduct numerical or physical experiments, collect data, analyze and interpret results for investigating the complex problems specific to Biomedical Engineering. | |
| 6) | Cooperate efficiently in intra-disciplinary and multi-disciplinary teams; and show self-reliance when working on Biomedical Engineering-related problems. | |
| 7) | Ability to communicate effectively in Turkish, oral and written, to have gained the level of English language knowledge (European Language Portfolio B1 general level) to follow the innovations in the field of Biomedical Engineering; gain the ability to write and understand written reports effectively, to prepare design and production reports, to make effective presentations, to give and receive clear and understandable instructions. | |
| 8) | Recognize the need for life-long learning; show ability to access information, to follow developments in science and technology, and to continuously educate oneself. | |
| 9) | Having knowledge for the importance of acting in accordance with the ethical principles of biomedical engineering and the awareness of professional responsibility and ethical responsibility and the standards used in biomedical engineering applications | |
| 10) | Learn about business life practices such as project management, risk management, and change management; develop an awareness of entrepreneurship, innovation, and sustainable development. | |
| 11) | Acquire knowledge about the effects of practices of Biomedical Engineering on health, environment, security in universal and social scope, and the contemporary problems of Biomedical Engineering; is aware of the legal consequences of Mechatronics engineering solutions. |