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
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.
Course Description 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 Content 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
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

 

EVALUATION SYSTEM

Semester Activities Number Weigthing
Participation
1
5
Laboratory / Application
Field Work
Quizzes / Studio Critiques
Homework / Assignments
Presentation / Jury
Project
1
5
Seminar / Workshop
Portfolios
Midterms / Oral Exams
1
10
Final / Oral Exam
1
80
Total

Weighting of Semester Activities on the Final Grade
11
50
Weighting of End-of-Semester Activities on the Final Grade
1
50
Total

ECTS / WORKLOAD TABLE

Semester Activities Number Duration (Hours) Workload
Course Hours
Including exam week: 16 x total hours
16
3
48
Laboratory / Application Hours
Including exam week: 16 x total hours
16
Study Hours Out of Class
15
5
Field Work
Quizzes / Studio Critiques
Homework / Assignments
Presentation / Jury
Project
1
35
Seminar / Workshop
Portfolios
Midterms / Oral Exams
1
27
Final / Oral Exam
1
40
    Total
225

 

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

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

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