|
|
| ISL6970 | International Auditing Standards | 3+0+0 | ECTS:7.5 | | Year / Semester | Spring Semester | | Level of Course | Third Cycle | | Status | Elective | | Department | DEPARTMENT of BUSINESS ADMINISTRATION | | Prerequisites and co-requisites | None | | Mode of Delivery | | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Prof. Dr. Ahmet KURTARAN | | Co-Lecturer | | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | To understand and apply international auditing standards and Turkish auditing standards |
| Programme Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | PO - 1 : | Able to Understand the general framework of international auditing standards | 5 - 6 | 1, | | PO - 2 : | Able to learn the Auditing Standards and legal regulations in Türkiye, | 5 - 6 | 1,3, | | PO - 3 : | Able to prepare Audit Contract and Audit Report | 5 - 6 | 1,3, | | PO - 4 : | Able to understand the Quality Management System | 5 - 6 | 1,3, | | CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), PO : Learning Outcome | | |
| International Auditing Standards, Turkish Auditing Standards, Quality Management System, Regulations on Independent Auditing, Independent Auditing Standards, Limited Independent Auditing Standards, Assurance Auditing Standards, Risk Assessment, Responding to Risks, Reporting |
| |
| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Historical development of international auditing standards | | | Week 2 | Regulations regarding inspection in Türkiye | | | Week 3 | Review of the Independent Audit Regulation | | | Week 4 | Review of the Quality Management System | | | Week 5 | Review of the Code of Ethics | | | Week 6 | Examination of Independent Auditing Standards regarding pre-contract risk assessment | | | Week 7 | Examination of independent audit standards regarding audit planning-1 | | | Week 8 | Examination of independent audit standards regarding audit planning-2 | | | Week 9 | Mid-term Exam | | | Week 10 | Review of independent audit standards regarding the completion of the audit | | | Week 11 | Examination of independent audit standards regarding audit reports | | | Week 12 | Review of limited independent auditing standards | | | Week 13 | Review of assurance audit standards | | | Week 14 | Review of relevant services standards | | | Week 15 | Examining student assignments | | | Week 16 | Final exam | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9.hafta | | 60 dakika | 30 | | Homework/Assignment/Term-paper | 14.hafta | | | 20 | | End-of-term exam | 15.hafta | | 60 dakika | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | Yüz yüze eğitim | 3 | 14 | 42 | | Sınıf dışı çalışma | 3 | 14 | 42 | | Arasınav için hazırlık | 2 | 10 | 20 | | Arasınav | 1 | 1 | 1 | | Ödev | 3 | 14 | 42 | | Dönem sonu sınavı için hazırlık | 3 | 14 | 42 | | Dönem sonu sınavı | 1 | 1 | 1 | | Total work load | | | 190 |
|