ARCHITECTURE | |||||
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 Fall |
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) | Using the theoretical/conceptual and practical knowledge acquired for architectural design, design activities and research. | |
2) | Identifying, defining and effectively discussing aesthetic, functional and structural requirements for solving design problems using critical thinking methods. | |
3) | Being aware of the diversity of social patterns and user needs, values and behavioral norms, which are important inputs in the formation of the built environment, at local, regional, national and international scales. | |
4) | Gaining knowledge and skills about architectural design methods that are focused on people and society, sensitive to natural and built environment in the field of architecture. | |
5) | Gaining skills to understand the relationship between architecture and other disciplines, to be able to cooperate, to develop comprehensive projects; to take responsibility in independent studies and group work. | |
6) | Giving importance to the protection of natural and cultural values in the design of the built environment by being aware of the responsibilities in terms of human rights and social interests. | |
7) | Giving importance to sustainability in the solution of design problems and the use of natural and artificial resources by considering the social, cultural and environmental issues of architecture. | |
8) | Being able to convey and communicate all kinds of conceptual and practical thoughts related to the field of architecture by using written, verbal and visual media and information technologies. | |
9) | Gaining the ability to understand and use technical information about building technology such as structural systems, building materials, building service systems, construction systems, life safety. | |
10) | Being aware of legal and ethical responsibilities in design and application processes. |