Nevşehir Hacı Bektaş Veli University Course Catalogue
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| Year/Semester of Study | 2 / Spring Semester | ||||
| Level of Course | Short Cycle Degree Programme | ||||
| Type of Course | Optional | ||||
| Department | ACCOUNTING AND TAX PRACTICES | ||||
| Pre-requisities and Co-requisites | None | ||||
| Mode of Delivery | Face to Face | ||||
| Teaching Period | 14 Weeks | ||||
| Name of Lecturer | HATİCE İLLEEZ (hatice.hassu@nevsehir.edu.tr) | ||||
| Name of Lecturer(s) | HATİCE İLLEEZ, | ||||
| 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 implement Generally Accepted Auditing Standards. |
PO-5 Follow the regulations related to the profession and have the fundamental notion of law. |
Examination |
| LO-2 | can understand an auditor’s role in society. |
PO-5 Follow the regulations related to the profession and have the fundamental notion of law. |
Examination |
| LO-3 | can describe fraudulent accounting and audit practices |
PO-5 Follow the regulations related to the profession and have the fundamental notion of law. |
Examination |
| LO-4 | can define fundamental concepts related to Auditing. |
PO-1 Be aware of basic principles of accounting and professional ethical values, and have the responsibility of being qualified member in the profession. |
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 | Narration Method |
| 2 | Generally Accepted Auditing Standards | Narration Method |
| 3 | Audit Responsibilities and Objectives | Narration Method |
| 4 | Audit Evidence and Audit Documentations | Narration Method |
| 5 | Audit Planning and Analytical Procedures | Narration Method |
| 6 | Materiality and Risk | Narration Method |
| 7 | Internal Control and Control Risk | Narration Method / Problem Solving Method |
| 8 | mid-term exam | |
| 9 | Overall Audit Plan | Narration Method |
| 10 | Audit Program | Narration Method |
| 11 | Tests of Controls and Substantive Tests of Transactions | Narration Method |
| 12 | Audit Sampling | Narration Method |
| 13 | Completing the Audit | Narration Method |
| 14 | Audit Report | Narration Method / Problem Solving Method |
| 15 | Fraud Auditing | Narration Method / Skill Development Work |
| 16 | final exam | |
| Recommend Course Book / Supplementary Book/Reading | ||
| 1 | Uzay. S., Selimoğlu. S., Muhasebe Denetimi. Gazi Kitabevi. 2009 | |
| 2 | Selimoğlu, S. K. ve diğ., Bağımsız Denetim, Turmob Yayınları, 2015 | |
| 3 | Kaval, Hasan, Muhasebe Denetimi, Gazi Kitabevi, 2008 | |
| Required Course instruments and materials | ||
| Class, projection device | ||
| 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 | 3 | 10 | 30 |
| b) Search in internet/Library | 0 | ||
| 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 | 2 | 4 |
| mid-term exam | 1 | 1 | 1 |
| Own study for final exam | 3 | 4 | 12 |
| final exam | 1 | 1 | 1 |
| 0 | |||
| 0 | |||
| Total work load; | 90 | ||