Course Contents |
The purpose and general principles of independent auditing, conditions for performing independent auditing activities, independent auditing contract, independent auditing quality control, certification of independent auditing work, the responsibility of the independent auditor regarding fraud and irregularities in the independent auditing of financial statements, taking into account the legislation to which the independent audited business is subject, independent auditing, Communicating audit-related issues to responsible persons, planning the independent audit. |
Weekly Course Content |
Week |
Subject |
Learning Activities and Teaching Methods |
1 |
Purpose and general principles of independent audit, conditions for performing independent audit activities, independent audit contract, control of independent audit quality |
Lecture, Question and Answer |
2 |
Documenting the independent audit work, the responsibility of the independent auditor regarding fraud and irregularities in the independent audit of financial statements, taking into account the legislation governing the independent audited business, communicating the matters related to the independent audit to the responsible persons, planning the independent audit, understanding the business, its operating conditions and its relations with its environment, and Evaluating the risk of material misstatement regarding matters |
Lecture, Question and Answer |
3 |
Materiality in independent audit, independent audit techniques to be applied against assessed risks, Independent Audit Regarding Outsourcing Businesses |
Lecture, Question and Answer |
4 |
Independent Audit Evidence, Independent Audit Evidence - Matters to be Considered for Special Account Items |
Lecture, Question and Answer |
5 |
Verification Obtained from External Sources, Initial Independent Audits Opening Balances |
Lecture, Question and Answer |
6 |
Analytical Review Techniques, Independent Audit Sampling and Other Selected Testing Techniques |
Lecture, Question and Answer |
7 |
Independent Audit of Accounting Estimates, Independent Audit of Fair Value Calculations and Related Disclosures to the Public, Related Parties |
Lecture, Question and Answer |
8 |
mid-term exam |
|
9 |
Events Occurring After the Balance Sheet Date, Continuity of the Business |
Lecture, Question and Answer |
10 |
Confirmation Letters Containing the Responsibilities of Business Management |
Lecture, Question and Answer |
11 |
Utilizing the Work of Other Independent Auditors in Independent Audit |
Lecture, Question and Answer |
12 |
Utilizing Internal Audit Studies in Independent Audit |
Lecture, Question and Answer |
13 |
Utilizing Expert Studies in Independent Audit, Independent Audit Reports on General Purpose Full Set Financial Statements |
Lecture, Question and Answer |
14 |
Principles of Reporting, Comparative Information in Cases of Giving a Qualified or Negative Opinion or Refraining from Expressing an Opinion in the Independent Audit Report |
Lecture, Question and Answer |
15 |
Principles of Reporting, Comparative Information in Cases of Giving a Qualified or Negative Opinion or Refraining from Expressing an Opinion in the Independent Audit Report |
Lecture, Question and Answer |
16 |
final exam |
|
Recommend Course Book / Supplementary Book/Reading |
1 |
SPK, Sermaye Piyasasında Bağımsız Denetim Standartları Hakkındaki Tebliğ (Seri X, No:22) |
2 |
Güredin, Ersin, Denetim ve Güvence Hizmetleri, 11. Baskı, Arıkan Basım Yayım, İstanbul, 2007. |
Required Course instruments and materials |
Textbooks, Notebook, Blackboard |