Nevşehir Hacı Bektaş Veli University Course Catalogue
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| Year/Semester of Study | 4 / Fall Semester | ||||
| Level of Course | 1st Cycle Degree Programme | ||||
| Type of Course | Optional | ||||
| Department | BUSINESS ADMINISTRATION | ||||
| Pre-requisities and Co-requisites | None | ||||
| Mode of Delivery | Face to Face | ||||
| Teaching Period | 14 Weeks | ||||
| Name of Lecturer | AHMET TANÇ (atanc@nevsehir.edu.tr) | ||||
| Name of Lecturer(s) | ŞÜKRAN GÜNGÖR TANÇ, | ||||
| Language of Instruction | Turkish | ||||
| Work Placement(s) | None | ||||
| Objectives of the Course | |||||
| This course is aimed that students have knowledge about following matters: •Demonstrate an understanding of the importance of high quality financial information to external users and describe the auditor’s role in providing assurance that the information provided to these users is of high quality. •Demonstrate an understanding of the audit risk model and the role of various types of risk in the planning and conducting of an audit. •Demonstrate an understanding of how auditor’s plan and perform audits and how internal controls fit into the auditor’s responsibilities and performance of the audit. •Describe the auditor’s responsibility for fraud detection/reporting. •Plan/perform basic audit procedures for specific management assertions related to the company’s financial statements. | |||||
| Learning Outcomes | PO | MME | |
| The students who succeeded in this course: | |||
| LO-1 | Can apply Generally Accepted Auditing Standards. |
PO-8 have knowledge and skills intended for teoric and practice on ethics, legislative framework, auditing standarts and deception by having information about basic audit principles and techniques and reporting the audits issues. |
Examination |
| LO-2 | Can explain the role of auditors in society. |
PO-8 have knowledge and skills intended for teoric and practice on ethics, legislative framework, auditing standarts and deception by having information about basic audit principles and techniques and reporting the audits issues. |
Examination |
| LO-3 | Can identify fraudulent financial reporting acts. |
PO-8 have knowledge and skills intended for teoric and practice on ethics, legislative framework, auditing standarts and deception by having information about basic audit principles and techniques and reporting the audits issues. |
Examination |
| LO-4 | Be able to desing internal control system. |
PO-2 analyze and design at the organizational level, understand the functions of business management that are planning, organizing, execution, coordination and control, describe and apply them, and be acknowledged about modern management techniques. PO-3 have information about the basic concepts of strategic management, strategic management process and strategic analysis and strategy selection, implementation and control strategies. |
Examination |
| PO: Programme Outcomes MME:Method of measurement & Evaluation |
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| Course Contents | ||
| This course examines the fundamental principles and techniques of auditing and reporting of audits. We also examine ethics, legal environment, auditing standards, and fraud. | ||
| Weekly Course Content | ||
| Week | Subject | Learning Activities and Teaching Methods |
| 1 | Importance of high quality financial information, Definition of auditing, types of auditing | Lecturing and discussion |
| 2 | Generally Accepted Auditing Standards | Lecturing |
| 3 | Audit Responsibilities and Objectives | Lecturing |
| 4 | Audit Evidence and Audit Documentations | Lecturing |
| 5 | Audit Planning and Analytical Procedures | Lecturing |
| 6 | Materiality and Risk | Lecturing, exercises |
| 7 | Internal Control and Control Risk | Lecturing and discussion |
| 8 | mid-term exam | |
| 9 | Overall Audit Plan | Lecturing |
| 10 | Audit Program | Lecturing |
| 11 | Tests of Controls and Substantive Tests of Transactions | Lecturing |
| 12 | Audit Sampling | Lecturing and discussion |
| 13 | Completing the Audit | Lecturing |
| 14 | Audit Report | Lecturing |
| 15 | Fraud Auditing | Lecturing and discussion |
| 16 | final exam | |
| Recommend Course Book / Supplementary Book/Reading | ||
| 1 | Muhasebe Denetimi (Editörler: Prof. Dr. Seval Kardeş Selimoğlu ve Doç. Dr. Şaban Uzay), 2. Baskı, Gazi Kitabevi, Ankara, 2009. | |
| 2 | Bozkurt, Nejat, Muhasebe Denetimi, Alfa Basım Yayım, İstanbul, 2009. | |
| 3 | Güredin, Ersin, Denetim ve Güvence Hizmetleri, 11. Baskı, Arıkan Basım Yayım, İstanbul, 2007. | |
| Required Course instruments and materials | ||
| Coursebooks and internet sources. | ||
| Assessment Methods | |||
| Type of Assessment | Week | Hours | Weight(%) |
| mid-term exam | 8 | 1 | 40 |
| Other assessment methods | |||
| 1.Oral Examination | |||
| 2.Quiz | |||
| 3.Laboratory exam | |||
| 4.Presentation | |||
| 5.Report | |||
| 6.Workshop | |||
| 7.Performance Project | |||
| 8.Term Paper | |||
| 9.Project | |||
| final exam | 16 | 1 | 60 |
| Student Work Load | |||
| Type of Work | Weekly Hours | Number of Weeks | Work Load |
| Weekly Course Hours (Theoretical+Practice) | 3 | 14 | 42 |
| Outside Class | |||
| a) Reading | 2 | 14 | 28 |
| b) Search in internet/Library | 1 | 14 | 14 |
| c) Performance Project | 0 | ||
| d) Prepare a workshop/Presentation/Report | 0 | ||
| e) Term paper/Project | 0 | ||
| Oral Examination | 0 | ||
| Quiz | 0 | ||
| Laboratory exam | 0 | ||
| Own study for mid-term exam | 2 | 7 | 14 |
| mid-term exam | 1 | 1 | 1 |
| Own study for final exam | 3 | 7 | 21 |
| final exam | 1 | 1 | 1 |
| 0 | |||
| 0 | |||
| Total work load; | 121 | ||