PERFORMING ARTS
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 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)	They acquire theoretical, historical and aesthetic knowledge specific to their field by using methods and techniques related to performing arts (acting, dance, music, etc.).	2
2)	They have knowledge about art culture and aesthetics and they provide the unity of theory and practice in their field.	2
3)	They are aware of national and international values in performing arts.	2
4)	Abstract and concrete concepts of performing arts; can transform it into creative thinking, innovative and original works.	1
5)	They have the sensitivity to run a business successfully in their field.	3
6)	Develops the ability to perceive, think, design and implement multidimensional from local to universal.	3
7)	They have knowledge about the disciplines that the performing arts field is related to and can evaluate the interaction of the sub-disciplines within their field.	2
8)	They develop the ability to perceive, design, and apply multidimensionality by having knowledge about artistic criticism methods.	3
9)	They can share original works related to their field with the society and evaluate their results and question their own work by using critical methods.	1
10)	They follow English language resources related to their field and can communicate with foreign colleagues in their field.	1
11)	By becoming aware of national and international values in the field of performing arts, they can transform abstract and concrete concepts into creative thinking, innovative and original works.	3
12)	They can produce original works within the framework of an interdisciplinary understanding of art.	2
13)	Within the framework of the Performing Arts Program and the units within it, they become individuals who are equipped to take part in the universal platform in their field.	3
14)	Within the Performing Arts Program, according to the field of study; have competent technical knowledge in the field of acting and musical theater.	2
15)	They use information and communication technologies together with computer software that is at least at the Advanced Level of the European Computer Use License as required by the field.	3