MEDICINE
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)	Integrates the knowledge, skills and attitudes acquired from basic and clinical medical sciences, behavioral sciences and social sciences, and uses them in health service delivery.
2)	In patient management, shows a biopsychosocial approach that takes into account the socio-demographic and sociocultural background of the individual, regardless of language, religion, race and gender.
3)	In the provision of health services, prioritizes the protection and development of the health of individuals and society.
4)	Taking into account the individual, societal, social and environmental factors affecting health; does the necessary work to maintain and improve the state of health.
5)	By recognizing the characteristics, needs and expectations of the target audience, provides health education to healthy/sick individuals and their relatives and other healthcare professionals.
6)	Shows a safe, rational and effective approach in health service delivery, prevention, diagnosis, treatment, follow-up and rehabilitation processes.
7)	Performs invasive and/or non-invasive procedures in diagnosis, treatment, follow-up and rehabilitation processes in a safe and effective way for the patient.
8)	Provides health services by considering patient and employee health and safety.
9)	In the provision of health services, takes into account the changes in the physical and socioeconomic environment on a regional and global scale, as well as the changes in the individual characteristics and behaviors of the people who apply to it.
10)	Takes good medical practice into account while carrying out his/her profession.
11)	Fulfills its duties and obligations within the framework of ethical principles, rights and legal responsibilities required by its profession.
12)	Demonstrates decisive behavior in providing high-quality health care, taking into account the integrity of the patient.
13)	Evaluates his/her performance in his/her professional practice by considering his/her emotions and cognitive characteristics.
14)	Advocates improving the provision of health services by considering the concepts of social reliability and social responsibility for the protection and development of public health.
15)	Can plan and carry out service delivery, training and consultancy processes related to individual and community health in cooperation with all components for the protection and development of health.
16)	Evaluates the impact of health policies and practices on individual and community health indicators and advocates increasing the quality of health services.
17)	The physician attaches importance to the protection of his/her own physical, mental and social health, and does what is necessary for this
18)	Shows exemplary behavior and leads the healthcare team during service delivery.
19)	Uses resources cost-effectively, for the benefit of society and in accordance with the legislation, in the planning, implementation and evaluation processes of health services in the health institution he/she is the manager of.
20)	Establishes positive communication within the health team it serves and assumes different team roles when necessary.
21)	Is aware of the duties and responsibilities of the health workers in the health team and acts accordingly.
22)	In the professional practices, works in harmony and effectively with the colleagues and other professional groups.
23)	Communicates effectively with patients, their relatives, healthcare professionals, other professional groups, institutions and organizations.
24)	Communicates effectively with individuals and groups that require a special approach and have different socio-cultural characteristics.
25)	In the diagnosis, treatment, follow-up and rehabilitation processes, shows a patient-centered approach that associates the patient with the decision-making mechanisms.
26)	Plans and implements scientific research, when necessary, for the population it serves, and uses the results and/or the results of other research for the benefit of the society.
27)	Reaches and critically evaluates current literature knowledge about his/her profession.
28)	Applies the principles of evidence-based medicine in clinical decision making.
29)	Uses information technologies to increase the effectiveness of its work on health care, research and education.
30)	Effectively manages individual work processes and career development.
31)	Demonstrates skills in acquiring and evaluating new knowledge, integrating it with existing knowledge, applying it to professional situations and adapting to changing conditions throughout professional life.
32)	Selects the right learning resources to improve the quality of the health service it offers, organizes its own learning process