Nevşehir Hacı Bektaş Veli University Course Catalogue
|
|||||
| Year/Semester of Study | 1 / Spring 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 to teach independent auditing principles and practices. | |||||
| Learning Outcomes | PO | MME | |
| The students who succeeded in this course: | |||
| LO-1 | Understands the general structure of independent audit standards. |
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 | Recognizes and follows legal regulations regarding independent audit standards. |
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-3 | Ensures that the Independent Audit process and the activities to be performed in this process are understood within the framework of audit standards. |
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 | ||
| 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 | ||
| Assessment Methods | |||
| Type of Assessment | Week | Hours | Weight(%) |
| mid-term exam | 8 | 2 | 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 | 3 | 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 | ||