Nevşehir Hacı Bektaş Veli University Course Catalogue
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| Year/Semester of Study | 1 / Spring Semester | ||||
| Level of Course | 2nd Cycle Degree Programme | ||||
| Type of Course | Optional | ||||
| Department | BUSINESS ADMINISTRATION | ||||
| Pre-requisities and Co-requisites | None | ||||
| Mode of Delivery | Face to Face | ||||
| Teaching Period | 14 Weeks | ||||
| Name of Lecturer | AHMET TANÇ (atanc@nevsehir.edu.tr) | ||||
| Name of Lecturer(s) | ŞÜKRAN GÜNGÖR TANÇ, | ||||
| Language of Instruction | Turkish | ||||
| Work Placement(s) | None | ||||
| Objectives of the Course | |||||
| This course is aimed that students have knowledge about following matters: •Demonstrate an understanding of the importance of high quality financial information to external users and describe the auditor’s role in providing assurance that the information provided to these users is of high quality. •Demonstrate an understanding of the audit risk model and the role of various types of risk in the planning and conducting of an audit. •Demonstrate an understanding of how auditor’s plan and perform audits and how internal controls fit into the auditor’s responsibilities and performance of the audit. •Describe the auditor’s responsibility for fraud detection/reporting. •Plan/perform basic audit procedures for specific management assertions related to the company’s financial statements. | |||||
| Learning Outcomes | PO | MME | |
| The students who succeeded in this course: | |||
| LO-1 | Can apply Auditing Standards. |
PO-8 Have knowledge and skills intended for theoric and practice on ethics, legislative framework, auditing standards and deception by having information about basic audit principles and techniques and reporting the audits issues. |
Examination |
| LO-2 | Can explain the role of auditors in society. |
PO-8 Have knowledge and skills intended for theoric and practice on ethics, legislative framework, auditing standards and deception by having information about basic audit principles and techniques and reporting the audits issues. |
Examination |
| LO-3 | Can prepare the audit plan. |
PO-8 Have knowledge and skills intended for theoric and practice on ethics, legislative framework, auditing standards and deception by having information about basic audit principles and techniques and reporting the audits issues. |
Examination |
| LO-4 | Can explain integrated auditing process. |
PO-8 Have knowledge and skills intended for theoric and practice on ethics, legislative framework, auditing standards and deception by having information about basic audit principles and techniques and reporting the audits issues. |
Examination |
| PO: Programme Outcomes MME:Method of measurement & Evaluation |
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| Course Contents | ||
| This course examines the fundamental principles and techniques of auditing and reporting of audits. We also examine ethics, legal environment, auditing standards, and fraud. | ||
| Weekly Course Content | ||
| Week | Subject | Learning Activities and Teaching Methods |
| 1 | Objective and General Principles Governing an Audit of Financial Statements | Lecturing and Discussion |
| 2 | Terms of Audit Engagements | Lecturing and Discussion |
| 3 | Quality Control for Audits of Historical Financial Information | Lecturing and Discussion |
| 4 | Audit Documentation | Lecturing and Discussion |
| 5 | The Auditor's Responsibility to Consider Fraud in an Audit of Financial Statements | Lecturing and Discussion |
| 6 | Planning and Audit of Financial Statements | Lecturing and Discussion |
| 7 | Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement | Lecturing and Discussion |
| 8 | mid-term exam | |
| 9 | Audit Materiality | Lecturing and Discussion |
| 10 | Audit Evidence | Lecturing and Discussion |
| 11 | Analytical Procedures | Lecturing and Discussion |
| 12 | Audit Sampling and Other Means of Testing | Lecturing and Discussion |
| 13 | Auditing Fair Value Measurements and Disclosures | Lecturing and Discussion |
| 14 | Considering the Work of Internal Audit | Lecturing and Discussion |
| 15 | The Independent Auditor's Report on Complete Set of General Purpose Financial Statements | Lecturing and Discussion |
| 16 | final exam | |
| Recommend Course Book / Supplementary Book/Reading | ||
| 1 | SPK, Sermaye Piyasasında Bağımsız Denetim Standartları Hakkındaki Tebliğ (Seri X, No:22) | |
| 2 | Güredin, Ersin, Denetim ve Güvence Hizmetleri, 11. Baskı, Arıkan Basım Yayım, İstanbul, 2007. | |
| Required Course instruments and materials | ||
| Coursebooks and article. | ||
| Assessment Methods | |||
| Type of Assessment | Week | Hours | Weight(%) |
| mid-term exam | 8 | 2 | 40 |
| Other assessment methods | |||
| 1.Oral Examination | |||
| 2.Quiz | |||
| 3.Laboratory exam | |||
| 4.Presentation | |||
| 5.Report | |||
| 6.Workshop | |||
| 7.Performance Project | |||
| 8.Term Paper | |||
| 9.Project | |||
| final exam | 16 | 2 | 60 |
| Student Work Load | |||
| Type of Work | Weekly Hours | Number of Weeks | Work Load |
| Weekly Course Hours (Theoretical+Practice) | 3 | 14 | 42 |
| Outside Class | |||
| a) Reading | 3 | 14 | 42 |
| b) Search in internet/Library | 3 | 14 | 42 |
| c) Performance Project | 0 | ||
| d) Prepare a workshop/Presentation/Report | 0 | ||
| e) Term paper/Project | 0 | ||
| Oral Examination | 0 | ||
| Quiz | 0 | ||
| Laboratory exam | 0 | ||
| Own study for mid-term exam | 3 | 7 | 21 |
| mid-term exam | 2 | 1 | 2 |
| Own study for final exam | 4 | 7 | 28 |
| final exam | 2 | 1 | 2 |
| 0 | |||
| 0 | |||
| Total work load; | 179 | ||