BUSINESS MANAGEMENT MASTER'S PROGRAM (WITH THESIS)
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: 2. Semester / Spring
Course Credits:
Theoretical Practical Credit ECTS
3 0 3 6
Language of instruction: TR
Prerequisite of the course: No
Type of course: Alan İçi Seçmeli
Level of course:
Master TR-NQF-HE:7. Master`s Degree QF-EHEA:Second Cycle EQF-LLL:7. Master`s Degree
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.)
  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
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
Related Preparation Pekiştirme
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
References: Bağımsız Denetim, Prof. Dr. Seval Kardeş Selimoğlu, Prof. Dr. Mehmet Özbirecikli, Doç. Dr. Şaban Uzay, Nobel Akademik Yayıncılık, 2019
Denetimde Seçme Konular 7- Bağımsız Denetim - İç Kontrol İç Denetim, Editörler: Prof. Dr. Metin Saban, Selahattin Karabınar, Prof.Dr. Recep Güneş, Gazi Kitabevi, 2021
Muhasebe Denetimi, Prof. Dr. Vasfi Haftacı, Umuttepe Yayınları, 2016
Kamu ve Özel Sektör Uygulamaları Kapsamında Muhasebe ve Denetim, Editör: Dr. Duygu Celayir, Nobel Bilimsel, 2020
Hile Denetimi Metodoloji ve Raporlama, Dr. Davut Pehlivanlı, Beta Basım Yayım, 2021

Ders - Program Öğrenme Kazanım İlişkisi

No Effect 1 Lowest 2 Average 3 Highest
       
Ders Öğrenme Kazanımları

1

Program Outcomes
1) To be able to understand and apply professional, legal and ethical principles with a sense of social responsibility in the stages of collecting, interpreting, announcing and applying data related to the field.
2) To be able to understand and manage social and professional relationships.
3) To have advanced theoretical and applied knowledge through course materials and other scientific resources containing the most up-to-date information in the field of business administration, and thus to evaluate a business in its own environment.
4) To comprehend and analyze the basic concepts and functions of business administration at the level of expertise.
5) To be able to follow current and developing trends in business administration with professional English proficiency.
6) To be able to comprehend all aspects of the subjects related to the profession.
7) To be able to take responsibility as a team member in order to solve the problems encountered in practice.
8) To be able to think interdisciplinary and to perform effective teamwork.
9) To be able to plan and manage activities for the professional development of employees under his/her responsibility in professional activities and projects in his/her field.
10) To be able to determine the learning needs with the lifelong learning and self-learning skills gained and to carry out advanced studies to overcome these.
11) To be able to see business opportunities in the economy, to interpret and evaluate them correctly.
12) To be able to inform the relevant people and institutions on the issues related to the field; To be able to convey in writing and orally the solution proposals for the problems supported by qualitative and quantitative data.
13) To be able to use information and communication technologies at the level required by the field.
14) To be able to produce innovative and creative ideas and to put these ideas into practice.

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