Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

FACULTY OF ECONOMICS & ADMINISTRATIVE SCIENCES / BF 320 - BANKING AND FINANCE

Code: BF 320 Course Title: INDEPENDENT AUDIT AND PUBLIC DISCLOSURE Theoretical+Practice: 3+0 ECTS: 4
Year/Semester of Study 3 / Spring Semester
Level of Course 1st Cycle Degree Programme
Type of Course Optional
Department BANKING AND FINANCE
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)
Language of Instruction Turkish
Work Placement(s) None
Objectives of the Course
Give information about the role and importance of auditing and public disclosure in capital markets.

Learning Outcomes PO MME
The students who succeeded in this course:
LO-1 To know Financial Reporting Standards. PO-2 Understand and explain the basic concepts in various fields of finance like banking, foreign trade, factoring, leasing operations, financial markets, and stock exchange operations, risk management, credit management, and corporate finance.
 		Examination
LO-2 To know Standards on Auditing. PO-2 Understand and explain the basic concepts in various fields of finance like banking, foreign trade, factoring, leasing operations, financial markets, and stock exchange operations, risk management, credit management, and corporate finance.
 		Examination
LO-3 To know International Standards on Valuation. PO-2 Understand and explain the basic concepts in various fields of finance like banking, foreign trade, factoring, leasing operations, financial markets, and stock exchange operations, risk management, credit management, and corporate finance.
 		Examination
PO: Programme Outcomes
MME:Method of measurement & Evaluation

Course Contents
The independent audit and public disclosure course is about public acccountability, financial reporting standards and public disclosure.
Weekly Course Content
Week Subject Learning Activities and Teaching Methods
1 Public Accountability and Financial Reporting Standards Lecturing, question and answer
2 The Importance of Public Accountability and Financial Reporting Standards for Companies Lecturing, question and answer
3 The Importance of Public Accountability and Financial Reporting Standards for Economy Lecturing, question and answer
4 Financial Reporting Standards Lecturing, question and answer
5 Financial Reporting Standards Lecturing, question and answer
6 Standards on Auditing Lecturing, question and answer
7 Standards on Auditing Lecturing, question and answer
8 mid-term exam
9 International Standards on Valuation Lecturing, question and answer
10 International Standards on Valuation Lecturing, question and answer
11 Rating Lecturing, question and answer
12 Rating Lecturing, question and answer
13 Corporate Governance Rating Lecturing, question and answer
14 Corporate Governance in Turkey Lecturing, question and answer
15 Overview Lecturing, question and answer
16 final exam
Recommend Course Book / Supplementary Book/Reading
1 • Türkiye Finansal Raporlama Standartları Uygulamalı Bağımsız Denetim, Hayrettin USUL, Detay Yayıncılık, Ankara, 2013
2 • Bağımsız Denetim Kuruluşlarının Sorumluluğu, Aytekin ÇELİK, Seçkin Yayıncılık, Ankara,
3 • Bağımsız Denetim, Seval Kardeş SELİMOĞLU, Mehmet ÖZBİRECİKLİ, Şaban UZAY, Süleyman UYAR, TÜRMOB Yayınları, Ankara, 2015
4 • Bağımsız Denetim, Celal KEPEKÇİ, Avcıol Basım Yayım, İstanbul, 2004
Required Course instruments and materials

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 7 14
       b) Search in internet/Library 2 8 16
       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 4 7 28
mid-term exam 1 1 1
Own study for final exam 3 8 24
final exam 1 1 1
0
0
Total work load; 126