Course Details

AUDITING

BA414

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Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS Credits
7BA414AUDITING3+0+035

Course Details
Language of Instruction English
Level of Course Unit Bachelor's Degree
Department / Program BUSINESS ADMINISTRATION
Type of Program Formal Education
Type of Course Unit Elective
Course Delivery Method Face To Face
Objectives of the Course Understand the nature of auditing
Identify the stages of an audit from planning to conclusion
Identify some of the conditions that lead to frauds
Course Content The course aims at providing an understanding of basic auditing principles, including professional standards, basic auditing concepts, planning an audit, internal controls, sampling tools, fraud, auditing of financial statements. By the end of this course, thoughtful analysis of financial and non-financial data can be done.
Course Methods and Techniques Midterm (%30)
Homework Assignment (%30)
Final Exam (%40)
Prerequisites and co-requisities ( BA205 )
Course Coordinator None
Name of Lecturers Instructor Dr. Seyit Gokmen seyit.gokmen@agu.edu.tr
Assistants None
Work Placement(s) No

Recommended or Required Reading
Resources Auditing: A Practical Approach, 4th Edition, Robyn Moroney, Fiona Campbell, Jane Hamilton

Course Category
Social Sciences %20
Field %80

Planned Learning Activities and Teaching Methods
Activities are given in detail in the section of "Assessment Methods and Criteria" and "Workload Calculation"

Assessment Methods and Criteria
In-Term Studies Quantity Percentage
Quiz/Küçük Sınav 1 % 30
Ödev 1 % 30
Final examination 1 % 40
Total
3
% 100

 
ECTS Allocated Based on Student Workload
Activities Quantity Duration Total Work Load
Araştırma Ödevi 1 30 30
Yazılı Sınav 1 30 30
Ev Ödevi 1 10 10
Sınıf İçi Aktivitesi 1 10 10
Okuma 1 1 1
Araştırma 1 2 2
Seminer 1 3 3
Yüz Yüze Ders 14 3 42
Final Sınavı 1 22 22
Total Work Load   Number of ECTS Credits 5 150

Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 Understanding of audit theory and its application in the audit of financial statements
2 Identify the steps required to perform both internal and independent audits and detection of fraud
3 Understand the legal and ethical challenges faced by auditors and what they can do to face those challenges
4 To strengthen analytical and problem-solving skills


Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 Introduction to Auditing
2 Basic Background of Financial Accounting
3 The Demand for Audit and Other Assurance Services
4 Professional Ethics & Professional Ethics
5 Audit Responsibilities and Objectives
6 Audit Planning and Analytical Procedures
7 Mid term exam
8 Active learning week
9 Fraud Auditing
10 Audit Sampling for Tests of Controls and Substantive Tests of Transactions
11 Completing The Audit
12 Current Challenges in Auditing
13 Course Review
14 Final Exam


Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7 P8 P9 P10
All 5 5 3 1 4 3 5 2 5 5
C1 5 5 3 1 4 3 5 2 5 5
C2 5 5 3 1 4 3 5 2 5 5
C3 5 5 3 1 4 3 5 2 5 5
C4 5 5 3 1 4 3 5 2 5 5

Contribution: 1: Very Slight 2:Slight 3:Moderate 4:Significant 5:Very Significant


https://sis.agu.edu.tr/oibs/bologna/progCourseDetails.aspx?curCourse=71906&lang=en
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