Information Of Programmes

INSTITUTE OF SOCIAL SCIENCES / BF-510 - BANKACILIK VE FİNANS (YÜKSEK LİSANS)

Code: BF-510

Course Title: INDEPENDENT AUDIT AND PUBLIC DISCLOSURE

Theoretical+Practice: 3+0

ECTS: 6

Year/Semester of Study

1 / Spring Semester

Level of Course

2nd Cycle Degree Programme

Type of Course

Optional

Department

BANKACILIK VE FİNANS (YÜKSEK LİSANS)

Pre-requisities and Co-requisites

None

Mode of Delivery

Face to Face

Teaching Period

14 Weeks

Name of Lecturer

OĞUZ SAYGIN (osaygin@nevsehir.edu.tr)

Name of Lecturer(s)

Language of Instruction

Turkish

Work Placement(s)

None

Objectives of the Course

The aim of this lesson is to explain the duties and responsibilities of auditors, different audit practices, audit work papers, preparation of audit report, audit of financial statements in accordance with International Auditing Standards.

Learning Outcomes		PO	MME
The students who succeeded in this course:
LO-1	Can explain the independent audit process depending on international auditing standards.	PO-3 3. The skill to think analytic and solve problems in nationals and international matters in banking and finance field PO-8 8. The skill to be able to interpret and have information about the banking and finance regulations.	Examination
LO-2	Can explain the importance of quality and ethical standards for auditor	PO-3 3. The skill to think analytic and solve problems in nationals and international matters in banking and finance field PO-8 8. The skill to be able to interpret and have information about the banking and finance regulations.	Examination
LO-3	Can be establised the relation audit to corporate governance and transparent financial reporting.	PO-3 3. The skill to think analytic and solve problems in nationals and international matters in banking and finance field PO-8 8. The skill to be able to interpret and have information about the banking and finance regulations.	Examination
PO: Programme Outcomes MME:Method of measurement & Evaluation

Course Contents
Financial and conformity auditing techniques, current risk management issues, ethical behavior, materiality, sampling risk and reporting issues are included. The study of financial and compliance audits will be reinforced by case studies.
Weekly Course Content
Week	Subject	Learning Activities and Teaching Methods
1	Auditing function, professional ethics in accounting profession and independent auditing	Lecture, question and answer, brain storming.
2	The overview of development of audit standards in the world and Turkey International Audit Standards	Lecture, question and answer, brain storming.
3	Ethical Principles	Lecture, question and answer, brain storming.
4	The purpose of the independent auditor and general principles Customer acceptance	Lecture, question and answer, brain storming.
5	Business recognition and control planning	Lecture, question and answer, brain storming.
6	Fraud and irregularities Management claims and independent audit techniques	Lecture, question and answer, brain storming.
7	Audit of financial statement items	Lecture, question and answer, brain storming.
8	mid-term exam
9	Audit of financial statement items	Lecture, question and answer, brain storming.
10	Completion of audit work	Lecture, question and answer, brain storming.
11	Independent audit report	Lecture, question and answer, brain storming.
12	Independent audit report	Lecture, question and answer, brain storming.
13	Control of independent audit quality	Lecture, question and answer, brain storming.
14	Obligation to Public Disclosure	Lecture, question and answer, brain storming.
15	Obligation to Public Disclosure	Lecture, question and answer, brain storming.
16	final exam
Recommend Course Book / Supplementary Book/Reading
1	Bağımsız Denetim Türkiye Denetim Standartlarıyla Uyumlaştırılmış Prof. Dr. Seval Kardeş Selimoğlu
Required Course instruments and materials
Class and Projections

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	8	10	80
b) Search in internet/Library	5	6	30
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	3	12
mid-term exam	1	1	1
Own study for final exam	5	3	15
final exam	1	1	1
			0
			0
Total work load;			181