| INTERNATIONAL BUSINESS MASTER'S PROGRAM (NON-THESIS) | |||||
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| Master | TR-NQF-HE: Level 7 | QF-EHEA: Second Cycle | EQF-LLL: Level 7 | ||
General Information about the Course
| Course Code: | ISL530 | ||||||||
| Course Title: | Audit in Enterprises | ||||||||
| Course Semester: | 1. Semester / Fall | ||||||||
| Course Credits: |
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| Language of instruction: | TR | ||||||||
| Prerequisite of the course: | No | ||||||||
| Type of course: | Alan İçi Seçmeli | ||||||||
| Level of course: |
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| Course Lecturer(s): | Assistant Professor Ali Korhan Özen |
Purpose and content of the course
| Course Objectives: | It is to explain the duties and responsibilities of the auditors, different audit practices, audit working papers, the preparation process of the audit report, the audit of the financial statements in accordance with the International Auditing Standards. |
| Course Objective: | Teaching information about the auditing application |
| Mode of Delivery: | E-Learning |
Learning Outcomes
| Knowledge (Described as Theoritical and/or Factual Knowledge.) | ||
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1) Knows the basic content of auditing and has the necessary foundations for a career in this field.
Has internal and external audit practice.
Knows the risks in the financial statements.
Knows ethical standards and distinguishes between ethical and unethical.
Compares internal and external auditing in terms of business and society, in terms of goals and objectives, processes and practices.
Understands the preparation process and details of independent audit reports.
Knows the basic rules of international financial reporting standards |
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| Skills (Describe as Cognitive and/or Practical Skills.) | ||
| Competences (Described as "Ability of the learner to apply knowledge and skills autonomously with responsibility", "Learning to learn"," Communication and social" and "Field specific" competences.) | ||
Course Topics
| Week | Subject | ||
| 1) | Audit Concept, Audit Elements, Audit Types, Auditor Definition | ||
| 2) | Generally Accepted Accounting Principles | ||
| 3) | Generally Accepted Auditing Standards | ||
| 4) | Audit Process | ||
| 5) | Planning the Audit | ||
| 6) | Internal Control. | ||
| 7) | Types of Evidence and Evidence Gathering Techniques in Audit | ||
| 8) | Audit Working Papers | ||
| 9) | Completion of the Audit | ||
| 10) | Audit Report | ||
| 11) | Balance Sheet and Income Statement Items Audit | ||
| 12) | Fraud Theory and Applications | ||
| 13) | Communication with Those Charged with Governance (IAS260) | ||
| 14) | An overview | ||
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Ders - Program Öğrenme Kazanım İlişkisi
| No Effect | 1 Lowest | 2 Average | 3 Highest |
| Ders Öğrenme Kazanımları | 1 |
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| Program Outcomes | |||||||||||||
| 1) Uses the terminology in the field of international business effectively. | |||||||||||||
| 2) Students will be able to comprehend the interdisciplinary nature of international business and deepen their knowledge in one of these disciplines. | |||||||||||||
| 3) They apply the knowledge and techniques acquired in the program in the multinational enterprises where they work. | |||||||||||||
| 4) Students will be able to analyze, interpret and evaluate information related to the field of international business analytically and systematically. | |||||||||||||
| 5) Students will be able to comprehend the importance of the international dimension in managerial decisions and will be able to interpret and analyze data, identify problems and propose solutions by using the knowledge they have acquired. | |||||||||||||
| 6) Students will be able to carry out a study on subjects that require expertise in a specialized field of international business, individually or in teams, who will be able to comprehend all its stages. | |||||||||||||
| 7) Students will be able to take part in various projects carried out in the field of international business as a project manager or participant in accordance with the project objectives. | |||||||||||||
| 8) Evaluates their knowledge and skills with a critical perspective on an international platform. | |||||||||||||
| 9) Can convey the original ideas and suggestions they have produced regarding the field in written/oral form in scientific environments. | |||||||||||||
| 9) You can use the terminology in the field of international business effectively and can communicate verbally and in writing in a foreign language using at least the European Language Portfolio B2 General Level. | |||||||||||||
| 10) Students will be able to evaluate their work in a specific field of international business within the scope of scientific ethics, sustainability, international environmental sensitivity and cultural diversity and will be able to make an original contribution to the field with their thesis or studies. | |||||||||||||
| 11) Analyzes the relations of multinational enterprises with internal-external environmental factors. | |||||||||||||
| 12) Uses a foreign language at least at the B2 General Level of the European Language Portfolio. | |||||||||||||
Course Teaching, Learning Methods
| Q & A | |
| Case Problem Solving/ Drama- Role/ Case Management | |
| Laboratory | |
| Quantitative Problem Solving | |
| Fieldwork | |
| Group Study / Assignment | |
| Individual Assignment | |
| WEB-based Learning | |
| Internship | |
| Practice in Field | |
| Project Preparation | |
| Report Writing | |
| Seminar | |
| Supervision | |
| Social Activity | |
| Occupational Activity | |
| Occupational Trip | |
| Application (Modelling, Design, Model, Simulation, Experiment et.) | |
| Reading | |
| Thesis Preparation | |
| Field Study | |
| Student Club and Council Activities | |
| Other | |
| Logbook | |
| Interview and Oral Conversation | |
| Research | |
| Watching a movie | |
| Bibliography preparation | |
| Oral, inscribed and visual knowledge production | |
| Taking photographs | |
| Sketching | |
| Mapping and marking | |
| Reading maps | |
| Copying textures | |
| Creating a library of materials | |
| Presentation |
Evaluation System
| Semester Requirements | Number of Activities | Level of Contribution |
| Attendance | % 0 | |
| Laboratory | % 0 | |
| Application | % 0 | |
| Practice Exam | % 0 | |
| Quizzes | % 0 | |
| Homework Assignments | % 0 | |
| Presentation | % 0 | |
| Project | % 0 | |
| Special Course Internship (Work Placement) | % 0 | |
| Field Study | % 0 | |
| Article Critical | % 0 | |
| Article Writing | % 0 | |
| Module Group Study | % 0 | |
| Brainstorming | % 0 | |
| Role Playing + Dramatizing | % 0 | |
| Out of Class Study | % 0 | |
| Preliminary Work, Reinforcement | % 0 | |
| Application Repetition etc. | % 0 | |
| Homework (reading, writing, watching movies, etc.) | % 0 | |
| Project Preparation + Presentation | % 0 | |
| Report Preparation + Presentation | % 0 | |
| Presentation / Seminar Preparation + Presenting | % 0 | |
| Oral examination | % 0 | |
| Midterms | 1 | % 40 |
| Final | 1 | % 60 |
| Report Submission | % 0 | |
| Bütünleme | % 0 | |
| Kanaat Notu | % 0 | |
| Committee | % 0 | |
| Yazma Ödev Dosyası | % 0 | |
| Portfolio | % 0 | |
| Take-Home Exam | % 0 | |
| Logbook | % 0 | |
| Discussion | % 0 | |
| Participation | % 0 | |
| total | % 100 | |
| PERCENTAGE OF SEMESTER WORK | % 40 | |
| PERCENTAGE OF FINAL WORK | % 60 | |
| total | % 100 | |
Calculation of Workload and ECTS Credits
| Activities | Number of Activities | Workload |
| Course Hours | 14 | 42 |
| Laboratory | ||
| Application | ||
| Practice Exam | ||
| Special Course Internship (Work Placement) | ||
| Field Work | ||
| Study Hours Out of Class | ||
| Article Critical | ||
| Article Writing | ||
| Module Group Study | ||
| Brainstorming | ||
| Role Playing + Dramatizing | ||
| Out-of-Class Study (Pre-study, Reinforcement, Practice Review, etc.) | ||
| Homework (reading, writing, watching movies, etc.) | ||
| Project Preparation + Presentation | ||
| Report Preparation + Presentation | ||
| Presentation / Seminar Preparation + Presenting | ||
| Oral examination | ||
| Preparing for Midterm Exams | ||
| MIDTERM EXAM (Visa) | ||
| Preparing for the General Exam | ||
| GENERAL EXAM (Final) | ||
| Participation | ||
| Discussion | ||
| Portfolio | ||
| Take-Home Exam | ||
| Logbook | ||
| Total Workload | 42 | |
| ECTS (30 saat = 1 AKTS ) | 1 | |