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İzmir Ekonomi Üniversitesi

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    GRADUATE SCHOOL

    Master of Business Administration - Distance Learning (e-MBA) (Turkish)

    EISL 566 | Course Introduction and Application Information

    Course Name
    Auditing
    Code
    Semester
    Theory
    (hour/week)
    Application/Lab
    (hour/week)
    Local Credits
    ECTS
    EISL 566
    Fall/Spring
    3
    0
    3
    5

    Prerequisites
    None
    Course Language
    Turkish
    Course Type
    Elective
    Course Level
    -
    Mode of Delivery -
    Teaching Methods and Techniques of the Course -
    National Occupation Classification -
    Course Coordinator
    Course Lecturer(s)
    Assistant(s)
    Course Objectives This class will cover auditing from both a theoretical and a practical perspective. Topics include generally accepted auditing standards, the changing role of the independent auditor in society, professional conduct and ethics, the auditor's reporting responsibilities, risk assessment, internal control, fraud, evidential matter and the global economy.
    Learning Outcomes

    The students who succeeded in this course;

    • Will be able to discuss the concept of auditing in accounting.
    • Will be able to describe the related regulations about auditing profession in Turkey
    • Will be able to discuss the fraud cases in auditing
    • Will be able to analyze case studies about auditing issues.
    • Will be able to discuss the importance of ethical behavior in auditing profession
    Course Description Covers the framework of accounting auditing as an important part of the corporate governance and financial reporting process. Auditor independence, the phases of the auditing process, and the preparation of the auditing reports will be discussed.

     



    Course Category

    		Core Courses
    Major Area Courses
    X
    Supportive Courses
    Media and Management Skills Courses
    Transferable Skill Courses

     

    WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

    Week Subjects Related Preparation Learning Outcome
    1 Introduction
    2 Generally excepted accouting standards International Auditing Standards http://web.ifac.org/publications/internationalauditingandassurancestandardsboard
    3 Auditing Function Lecture notes
    4 Auditing Function Lecture notes
    5 Independent auditor's responsibilities Lecture notes
    6 Ethics and Auditing Lecture notes
    7 Auditor’s reporting responsibilities. Lecture notes
    8 Risk Evaluation Lecture notes
    9 Internal Control Lecture notes
    10 Fraud Lecture notes
    11 Presentation: Sample Cases Group Presentations of the students
    12 Presentation: Sample Cases Group Presentations of the students
    13 Presentation: Sample Cases Group Presentations of the students
    14 Presentation: Sample Cases Group Presentations of the students
    15 Presentation: Sample Cases Group Presentations of the students
    16 Review of the Semester  

     

    Course Notes/Textbooks
    Suggested Readings/Materials

    http://web.ifac.org/publications/internationalauditingandassurancestandardsboard

     

    EVALUATION SYSTEM

    Semester Activities Number Weigthing
    Participation
    1
    10
    Laboratory / Application
    Field Work
    Quizzes / Studio Critiques
    Portfolio
    Homework / Assignments
    Presentation / Jury
    Project
    Seminar / Workshop
    Oral Exams
    Midterm
    1
    10
    Final Exam
    1
    80
    Total

    Weighting of Semester Activities on the Final Grade
    2
    20
    Weighting of End-of-Semester Activities on the Final Grade
    1
    80
    Total

    ECTS / WORKLOAD TABLE

    Semester Activities Number Duration (Hours) Workload
    Theoretical Course Hours
    (Including exam week: 16 x total hours)
    16
    3
    48
    Laboratory / Application Hours
    (Including exam week: '.16.' x total hours)
    16
    0
    Study Hours Out of Class
    15
    2
    30
    Field Work
    0
    Quizzes / Studio Critiques
    0
    Portfolio
    0
    Homework / Assignments
    0
    Presentation / Jury
    0
    Project
    0
    Seminar / Workshop
    0
    Oral Exam
    0
    Midterms
    1
    10
    10
    Final Exam
    1
    40
    40
        Total
    128

     

    COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

    #
    		 PC Sub Program Competencies/Outcomes
    * Contribution Level
    1
    2
    3
    4
    5
    1

    To be able to demonstrate general business knowledge and skills.
    -
    -
    -
    X
    -
    2

    To be able to demonstrate business communication skills effectively.
    -
    -
    -
    X
    -
    3

    To be able to deliver creative and innovative solutions to the business-related problems.
    -
    -
    X
    -
    -
    4

    To be able to evaluate the performance of business organizations through a holistic approach.

    -
    -
    -
    X
    -
    5

    To be able to take a critical perspective in evaluating business knowledge.
    -
    X
    -
    -
    -
    6

    To be able to exhibit an ethical and socially responsible behavior in conducting research and making business decisions.
    -
    -
    -
    X
    -
    7

    To be able to solve business related problems using analytical and technological tools and techniques.

    -
    -
    -
    X
    -
    8

    To develop a solution to business problems through systematic research.
    -
    -
    -
    X
    -
    9

    To be able to use a foreign language to follow information about the field of business and participate in discussions in academic environments.
    -
    -
    -
    -
    X

    *1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest

     

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