COURSE UNIT TITLE

: ADVANCED AUDITING PRACTICES

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
IŞL 6016 ADVANCED AUDITING PRACTICES ELECTIVE 3 0 0 6

Offered By

Business Administration

Level of Course Unit

Third Cycle Programmes (Doctorate Degree)

Course Coordinator

Offered to

Business Administration

Course Objective

To scrutinize function of auditing that constitutes essentials of financial statements reliability in the context of international accounting and auditing standards and to prepare audited financial statements.

Learning Outcomes of the Course Unit

1   Recognize the need for advanced auditing and assurance services, its role in business administration and its elements
2   Recognize national and international institutions related with auditing along with regulations by country.
3   Acquire knowledge on requirements of auditing profession its ethical principles, standards and features.
4   Scrutinize applications of auditing of financial tables.
5   Have knowledge about auditing of fraud and corruption.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Introduction and Course Description
2 Domestic and global needs for advanced auditing/assurance services, Basic concepts about auditing. Auditing and types of auditors.
3 National and international Institutions about auditing. working procedures and essentials of Public oversight Board. auditing standards.
4 Duration of auditing and its planning .Audit Evidences.
5 International Auditing, Independent Audit, Reports of Audit. samples.
6 Implementers of Auditing Profession. Working papers.
7 Audits on Financial statements. Application of Audit on Assets and liabilities.
8 Audit applications related with income statement.
9 Audit applications related with cash flow statements and statements of changes in equity
10 Audit applications according to capital markets board context
11 Tax Auditing. Auditing personnel. authorization rights of chartered accountants about auditing given by ministry of finance and ministry of customs and trade
12 Fundamentals of audit applications types of auditors and their responsibilities according to turkish commercial code numbered 6102
13 Management of fraud risk in business. Prevention of fraud and corruption.
14 Conclusion and Evaluation

Recomended or Required Reading

Arens Alwin A., James K. Loobbecke, Auditing: An Integrated Approach, 8 th., NJ: Prentice Hall, 2000.
Kaval H. Muhasebe Denetimi, 2. Baskı, Ankara: Gazi Kitabevi, 2005.
Özkul F. Ulucan ve Özdemir Z. Almalı, Işletmelerde Hile Riski Yönetimi, Beta Yayınları, Istanbul, 2011.
Çalgan E. vd. Muhasebe Denetimi, ISMMMO Yayınları, Yayın No: 113, Istanbul, 2008.

Planned Learning Activities and Teaching Methods

Application of interactive education model via presentations prepared with domestic and foreign contemporary resources and discussion of sampling and theoretical aspect interactively by students presentationsof partial term assignments.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 STT TERM WORK (SEMESTER)
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE * 0.20 + STT* 0.40 + FIN* 0.40
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.20 + STT * 0.40 + RST* 0.40


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

Students will be evaluated based on their scores in midterm and final together with their presentation of research topics and presentation reports.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

nergis.tek@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 2 28
Preparation for midterm exam 1 15 15
Preparation for final exam 1 25 25
Preparing assignments 1 15 15
Preparing presentations 1 10 10
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 139

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6
LO.11
LO.21
LO.31
LO.41
LO.51

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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