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	Doç. Dr. Arıkan Tarık SAYGILI
Course Lecturer(s)	Doç. Dr. Arıkan Tarık SAYGILI
Assistant(s)	Araş. Gör. Beyza Gürel

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

#	Content	PC Sub	* Contribution Level
#	Content	PC Sub	1	2	3	4	5
1	Will be able to discuss the concept of auditing in accounting.
2	Will be able to describe the related regulations about auditing profession in Turkey
3	Will be able to discuss the fraud cases in auditing
4	Will be able to analyze case studies about auditing issues.
5	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	Weighting	LO 1	LO 2	LO 3	LO 4	LO 5
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
#	PC Sub	Program Competencies/Outcomes	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