Nevşehir Hacı Bektaş Veli University Course Catalogue
|
|||||
| Year/Semester of Study | 1 / Fall Semester | ||||
| Level of Course | 2nd Cycle Degree Programme | ||||
| Type of Course | Optional | ||||
| Department | ACCOUNTING AND AUDITING (MASTER'S DEGREE WITHOUT THESIS) | ||||
| Pre-requisities and Co-requisites | None | ||||
| Mode of Delivery | Face to Face | ||||
| Teaching Period | 14 Weeks | ||||
| Name of Lecturer | FİLİZ ÖZŞAHİN KOÇ (filiz.ozsahin@nevsehir.edu.tr) | ||||
| Name of Lecturer(s) | |||||
| Language of Instruction | Turkish | ||||
| Work Placement(s) | None | ||||
| Objectives of the Course | |||||
| The aim of this course is; For the audit profession, which has moved to an important point with the new Turkish Commercial Code, it is to bring professionals to business life and to train graduates who can perform accounting audits, compliance audits and activity audits in enterprises. | |||||
| Learning Outcomes | PO | MME | |
| The students who succeeded in this course: | |||
| LO-1 | Able to plan audit work. |
PO-1 Based on the 4-year undergraduate level qualifications in the field of business administration or if they have undergraduate education in another field, students who have taken the necessary courses and have reached this qualification can develop and deepen their knowledge in the field of accounting at the level of expertise.
PO-3 They will have the ability to transfer their knowledge of accounting to employees and teammates within the business. PO-4 Have the ability to analyze accounting information analytically and systematically. |
Examination |
| LO-2 | Can collect audit evidence of sufficient quantity and quality. |
PO-2 Explains the interaction of accounting with disciplines such as sociology, psychology and quantitative methods. PO-3 They will have the ability to transfer their knowledge of accounting to employees and teammates within the business. PO-4 Have the ability to analyze accounting information analytically and systematically. |
Examination |
| LO-3 | May use appropriate auditing techniques. |
PO-3 They will have the ability to transfer their knowledge of accounting to employees and teammates within the business.
PO-4 Have the ability to analyze accounting information analytically and systematically. PO-5 Uses accounting information in business decisions and applications. |
Examination |
| PO: Programme Outcomes MME:Method of measurement & Evaluation |
|||
| Course Contents | ||
| This course examines the basic principles and techniques of auditing and reporting of audits. | ||
| Weekly Course Content | ||
| Week | Subject | Learning Activities and Teaching Methods |
| 1 | Audits and Types | Lecture, Question and Answer |
| 2 | Explanations About Independent Audit | Lecture, Question and Answer |
| 3 | Auditing Standards | Lecture, Question and Answer |
| 4 | Audit Process-Client Selection and Acceptance of the Job | Lecture, Question and Answer |
| 5 | Audit Planning | Lecture, Question and Answer |
| 6 | Internal Control System | Lecture, Question and Answer |
| 7 | Audit Evidence and Techniques | Lecture, Question and Answer |
| 8 | mid-term exam | |
| 9 | Working Papers-Execution of the Audit Program | Lecture, Question and Answer |
| 10 | Final Activities Before the Audit Report | Lecture, Question and Answer |
| 11 | Reporting Audit Results | Lecture, Question and Answer |
| 12 | Independent Audit Regulation | Lecture, Question and Answer |
| 13 | Turkish Auditing Standards | Lecture, Question and Answer |
| 14 | Solving the Questions of the CPA Proficiency Exam | Exercises, problem solving |
| 15 | Solving the Questions of the CPA Proficiency Exam | Exercises, problem solving |
| 16 | final exam | |
| Recommend Course Book / Supplementary Book/Reading | ||
| 1 | Bozkurt, N. Muhasebe Denetimi, Alfa Yayınları, İstanbul, 2018. | |
| Required Course instruments and materials | ||
| Textbooks, Notebook, Blackboard | ||
| 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 | 14 | 42 |
| b) Search in internet/Library | 3 | 14 | 42 |
| 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 | 3 | 7 | 21 |
| mid-term exam | 2 | 1 | 2 |
| Own study for final exam | 4 | 7 | 28 |
| final exam | 3 | 1 | 3 |
| 0 | |||
| 0 | |||
| Total work load; | 180 | ||