BUSINESS MANAGEMENT MASTER'S PROGRAM (WITH THESIS) | |||||
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Master | TR-NQF-HE: Level 7 | QF-EHEA: Second Cycle | EQF-LLL: Level 7 |
Course Code: | ISL530 | ||||||||
Course Title: | Audit in Enterprises | ||||||||
Course Semester: | 2. Semester / Spring | ||||||||
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 |
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 |
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 |
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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.) |
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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No Effect | 1 Lowest | 2 Average | 3 Highest |
Ders Öğrenme Kazanımları | 1 |
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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. |
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 |
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 |
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 |