COURSE UNIT TITLE

: AUDITING, ASSURANCE AND CONTROL

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
DBA 6144 AUDITING, ASSURANCE AND CONTROL ELECTIVE 3 0 0 9

Offered By

Business Administration (English)

Level of Course Unit

Third Cycle Programmes (Doctorate Degree)

Course Coordinator

PROFESSOR PINAR EVRIM MANDACI

Offered to

Business Administration (English)

Course Objective

The objective of this course is to broaden student s perspective on accounting control, auditing and assurance. Topisc included in this course include; the conceptual foundations of control, evaluation of an organization's control environment, the role of standards in the conduct of auditing and assurance services and means by which assurers improve the quality of information used by third parties for contracting purposes.

Learning Outcomes of the Course Unit

1   Understand audit function conceptually and technically.
2   Develop expertise on audit and assurance issues by reading and discussing current academic and professional literature.
3   Evaluate audit quality by analyzing auditing case studies.
4   Understand the critical role that ethics, professional judgment, and knowledge of the client s internal controls, business, and industry play in an effective audit
5   Develop abilities to think critically and to structure and defend arguments, and to communicate those arguments effectively related to auditing issues.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Auditing, Corporate Governance, and Financial Reporting
2 International Auditing Standards and Sarbanes-Oxley, and Other Reform Initiatives
3 International Auditing Standards and Sarbanes-Oxley, and Other Reform Initiatives
4 Role of Information Systems and Technology in Auditing
5 Internal Control, and Inherent and Control Risk Assessment (COSO)
6 Auditor Judgment, and Legal Liability
7 Auditor Manager Conflict
8 Audit Review Process
9 Fraud
10 Audit Evidence Analytical Procedures
11 Ethics in Auditing
12 Ethics in Auditing

Recomended or Required Reading

N/A

Planned Learning Activities and Teaching Methods

Lecture, article discussions, case studies, presentations.

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 * 0.30 + STT * 0.30 + FIN* 0.40
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.30 + STT * 0.30 + RST* 0.40


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

Further Notes About Assessment Methods

None

Assessment Criteria

1. The students will explain auditing and assurance conceptually.
2. The students will evaluate the role of auditing and assurance within economic environment.
3. The students will evaluate different auditing cases.
4. The students will explain the role of ethics and professioanal judgement in an effective audit.
5. The students will conduct auditing research and will criticise different researches.

Language of Instruction

English

Course Policies and Rules

1. Plagiarism of any type will result in disciplinary action.
2. Attending at least 70 percent of lectures is mandatory.
3. All assignments should be submitted on time. Otherwise will not be accepted.

Contact Details for the Lecturer(s)

esra.aslanertik@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 3 36
Preparing presentations 2 10 20
Preparing assignments 6 4 24
Preparation for final exam 1 30 30
Preparation for midterm exam 1 25 25
Preparations before/after weekly lectures 12 7 84
Final 1 3 3
Midterm 1 2 2
TOTAL WORKLOAD (hours) 224

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7
LO.15555255
LO.25333255
LO.35455255
LO.45555255
LO.55555555

CONTACT INFORMATION
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Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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