GRADUATE SCHOOL
Master of Business Administration - Distance Learning (e-MBA) (English)
EBA 566 | Course Introduction and Application Information
| Course Name |
Auditing
|
|
Code
|
Semester
|
Theory
(hour/week) |
Application/Lab
(hour/week) |
Local Credits
|
ECTS
|
|
EBA 566
|
Fall/Spring
|
3
|
0
|
3
|
5
|
| Prerequisites |
None
|
|||||
| Course Language |
English
|
|||||
| Course Type |
Elective
|
|||||
| Course Level |
Second Cycle
|
|||||
| Mode of Delivery | Online | |||||
| Teaching Methods and Techniques of the Course | - | |||||
| 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;
|
| 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. |
|
|
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 |
| 1 | Introduction | |
| 2 | Generally accepted accouting standards | International Auditing Standards http://web.ifac.org/publications/internationalauditingandassurancestandardsboard |
| 3 | Auditing Function | Chapter 1, The Demand for Audit and Other Assurance Services; Chapter 3 Audit Reports |
| 4 | Auditing Function | Chapter 1, The Demand for Audit and Other Assurance Services; Chapter 3 Audit Reports |
| 5 | Independent auditor's responsibilities | Chapter 2, The CPA Profession; Chapter 5, Legal Liability |
| 6 | Ethics and Auditing | Chapter 4, Professional Ethics |
| 7 | Auditor’s reporting responsibilities. | Chapter 6, Audit Responsibilities and Objectives |
| 8 | Risk Evaluation | Chapter 9, Assessing the Risk of Material Misstatement |
| 9 | Internal Control | Chapter 11, Internal Control and Coso Framework; Chapter 12 Assessing Control Risk and Reporting on Internal Controls |
| 10 | Fraud | Chapter 10, Assessing and Responding to Fraud Risks |
| 11 | Audit programs for cash and cash equivalents, receivables, sales, and cash collection | Instructor's notes |
| 12 | Audit programs for inventory and cost of sales, and fixed assets | Instructor's notes |
| 13 | Audit programs for securities, and payables | Instructor's notes |
| 14 | Audit programs for equity, dividens, and wages | Instructor's notes |
| 15 | Review of the Semester | |
| 16 | Final Exam |
| Course Notes/Textbooks | Auditing and Assurance Services, Global Edition, 17th Edition, ISBN-13: 9781292311982 |
| Suggested Readings/Materials |
EVALUATION SYSTEM
| Semester Activities | Number | Weigthing |
| Participation | ||
| Laboratory / Application | ||
| Field Work | ||
| Quizzes / Studio Critiques | ||
| Portfolio | ||
| Homework / Assignments | ||
| Presentation / Jury | ||
| Project | ||
| Seminar / Workshop | ||
| Oral Exams | ||
| Midterm |
1
|
20
|
| Final Exam |
1
|
80
|
| Total |
| Weighting of Semester Activities on the Final Grade |
1
|
80
|
| Weighting of End-of-Semester Activities on the Final Grade |
1
|
20
|
| 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
|
5
|
75
|
| 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
|
37
|
37
|
| Final Exam |
1
|
55
|
55
|
| Total |
215
|
COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP
|
#
|
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