Nevşehir Hacı Bektaş Veli University Course Catalogue
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| Year/Semester of Study | 1 / Spring Semester | ||||
| Level of Course | 3rd Cycle Degree Programme | ||||
| Type of Course | Optional | ||||
| Department | BUSINESS MANAGEMENT (PHD) | ||||
| 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 | |||||
| With this course, students are intended to be familiar with the following topics: • High quality external users of information and the importance of high-quality knowledge of the auditor concerned should be able to explain its role in providing assurance. • the audit risk model, an audit planning and execution stages should be able to explain the role of various risk factors. • Audit plan how to prepare, how to carry out controls and internal controls audit with the auditor's responsibility is what goes on the performance of their roles should be able to respond to questions. • Fraud detection and reporting responsibilities of the auditor should be able to explain. • A special management regarding the company's financial statements for approval of audit procedures will be planned and carried out what is essential to be able to answer the question. | |||||
| Learning Outcomes | PO | MME | |
| The students who succeeded in this course: | |||
| LO-1 | Be able to apply auditing standards. |
PO-1 The candidate can understand, analyze and interpret the basic concepts and functions of Business Science in expertise level, and can apply this ability in one or more fields such as Management and Organization, Marketing, Production Management, Quantitative Methods, Accounting and Finance in expertise level. PO-2 The candidate will learn the different perspectives about numerous theories, models and paradigms that have developed in business fields such as management and organization, organizational behavior, marketing, finance, accounting, human resources, production management, quantitative methods, and the candidate can gain knowledge and skills to evaluate, interpret and criticize scientific studies and researches,which are presented in various scientific meetings, in these fields. |
Examination |
| LO-2 | Be able to the auditor's role in society can express. |
PO-2 The candidate will learn the different perspectives about numerous theories, models and paradigms that have developed in business fields such as management and organization, organizational behavior, marketing, finance, accounting, human resources, production management, quantitative methods, and the candidate can gain knowledge and skills to evaluate, interpret and criticize scientific studies and researches,which are presented in various scientific meetings, in these fields. PO-8 The candidate keeps up to date his/her knowledge, follow closely national and international literature in the field of Business Administration, and can improve himself/herself not only in Business Administration, but also in other social issues. |
Examination |
| LO-3 | Be able to prepare the audit plan. |
PO-1 The candidate can understand, analyze and interpret the basic concepts and functions of Business Science in expertise level, and can apply this ability in one or more fields such as Management and Organization, Marketing, Production Management, Quantitative Methods, Accounting and Finance in expertise level. PO-2 The candidate will learn the different perspectives about numerous theories, models and paradigms that have developed in business fields such as management and organization, organizational behavior, marketing, finance, accounting, human resources, production management, quantitative methods, and the candidate can gain knowledge and skills to evaluate, interpret and criticize scientific studies and researches,which are presented in various scientific meetings, in these fields. |
Examination |
| LO-4 | Be able to explain the stages of integrated audit process. |
PO-1 The candidate can understand, analyze and interpret the basic concepts and functions of Business Science in expertise level, and can apply this ability in one or more fields such as Management and Organization, Marketing, Production Management, Quantitative Methods, Accounting and Finance in expertise level. PO-2 The candidate will learn the different perspectives about numerous theories, models and paradigms that have developed in business fields such as management and organization, organizational behavior, marketing, finance, accounting, human resources, production management, quantitative methods, and the candidate can gain knowledge and skills to evaluate, interpret and criticize scientific studies and researches,which are presented in various scientific meetings, in these fields. |
Examination |
| PO: Programme Outcomes MME:Method of measurement & Evaluation |
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| Course Contents | ||
| This course introduces the basic principles and techniques of auditing and audit reporting of issues are examined. In addition, ethical, legal, environmental, auditing standards and tricks issues are also discussed. | ||
| Weekly Course Content | ||
| Week | Subject | Learning Activities and Teaching Methods |
| 1 | Objectives of the Independent Auditor and General Principles | Lecture |
| 2 | Independent Audit Agreement | Lecture |
| 3 | Independent Audit Quality Control | Lecture |
| 4 | Documentation of Independent Audit Work | Lecture |
| 5 | Fraud and Irregularities in the Independent Audit of Financial Statements Independent Auditor's responsibility regarding | Lecture |
| 6 | Independent Audit Planning | Lecture |
| 7 | Business, its Operating Conditions and Environment and Its Relationship to Understanding and misunderstanding Important Risk Assessment Related to this Thread | Lecture |
| 8 | mid-term exam | |
| 9 | Audit Materiality | Lecture |
| 10 | Audit Evidence | Lecture |
| 11 | Analytical Techniques | Lecture |
| 12 | Independent Audit Sampling and Other Selected Testing Techniques | Lecture |
| 13 | Calculation of fair value and the related public disclosures made to the Independent Audit | Lecture |
| 14 | Independent Audit of Internal Control Study of Utilization | Lecture |
| 15 | Complete Set of General Purpose Financial Statements Independent Auditors' Reports | Lecture |
| 16 | final exam | |
| Recommend Course Book / Supplementary Book/Reading | ||
| 1 | Uluslararası Denetim Standartları ile uyumlu Türkiye Denetim Standartları kgk.gov.tr | |
| 2 | SPK, Sermaye Piyasasında Bağımsız Denetim Standartları Hakkındaki Tebliğ (Seri X, No:22) | |
| Required Course instruments and materials | ||
| Projection apparatus, Articles and International Standards on Auditing (by IAASB) | ||
| 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 | 5 | 12 | 60 |
| b) Search in internet/Library | 3 | 10 | 30 |
| c) Performance Project | 3 | 4 | 12 |
| d) Prepare a workshop/Presentation/Report | 3 | 1 | 3 |
| e) Term paper/Project | 0 | ||
| Oral Examination | 0 | ||
| Quiz | 0 | ||
| Laboratory exam | 0 | ||
| Own study for mid-term exam | 5 | 3 | 15 |
| mid-term exam | 2 | 1 | 2 |
| Own study for final exam | 4 | 4 | 16 |
| final exam | 2 | 1 | 2 |
| 0 | |||
| 0 | |||
| Total work load; | 182 | ||