Department of Business Administration

Audit(G333)

Content
Course Code Course Name Semester Theory Practice Lab Credit ECTS
G333 Audit 5 3 0 0 3 5
Prerequisites
Admission Requirements
Language of Instruction Turkish
Course Type Elective
Course Level Bachelor Degree
Course Instructor(s) Banu DİNCER bdincer@gsu.edu.tr (Email)
Assistant
Objective This course aims to teach globally recognize auditing concepts. Thus, in the context of auditor’s decision-making process in financial statement audit, the student becomes familiar with the nature and amount of evidence the auditor should gather; and understands the risks related to the engagement, risk assessment, technology, and fraud and auditing of internal control.
Content 1. The Profession of Auditing
2. Audit Reports
3. Audit Responsibilities and Objectives
4. Nature and Type of Audit Evidence
5. Considering Materiality and Audit Risk
6. Internal Control
7. Risk of Fraud
8. Application of Audit Process to the Sales and Collection Cycle
9. Application of Audit Process to Other Cycles
10. Audit Sampling for Test of Controls
11. Audit Sampling for tests of Details of Balances
12. Audit Completion
13. Research Methods in Auditing
Course Learning Outcomes At the end of the course, the student will be able to,
1. Understand, apply and discuss current issues and topics in auditing.
2. Discuss the need for an independent audit and assurance function, and describe the continuing changes in the auditing profession and the current events that impact and shape financial statement assurance services.
3. Understand audit decision making and evidence accumulation.
4. Have a clear perspective of the purpose and content of professional ethics.
5. Understand auditing theory and know about major themes and methodologies of contemporary empirical auditing research.
Teaching and Learning Methods
References Güredin, Ersin Denetim ve Güvence Hizmetleri,13. Baskı, Türkmen Kitabevi, İstanbul,
2011.

Arens, Alvin A., Randal J. Elder and Mark S. Beasley, Auditing and Assurance Services An Integrated Approach, Fourteenth Edition, Pearson, Boston, 2012.
Print the course contents
Weekly Contents
Theory Topics
Week Weekly Contents
1 The Profession of Auditing
2 Audit Reports
3 Audit Responsibilities and Objectives
4 Nature and Type of Audit Evidence
5 Considering Materiality and Audit Risk
6 Internal Control
7 Risk of Fraud
8 Application of Audit Process to the Sales and Collection
9 Application of Audit Process to Other Cycles
10 Audit Sampling for Test of Controls
11 Audit Sampling for tests of Details of Balances
12 Audit Completion
13 Research Methods in Auditing Week
14 Research Methods in Auditing
Practice Topics
Week Weekly Contents
Assessment System
Contribution to Overall Grade
  Number Contribution
Contribution of in-term studies to overall grade 1 40
Contribution of final exam to overall grade 1 60
Toplam 2 100
In-Term Studies
  Number Contribution
Assignments 0 10
Presentation 0 0
Midterm Examinations (including preparation) 0 30
Project 0 0
Laboratory 0 0
Other Applications 0 0
Quiz 0 0
Term Paper/ Project 0 0
Portfolio Study 0 0
Reports 0 0
Learning Diary 0 0
Thesis/ Project 0 0
Seminar 0 0
Other 0 60
Toplam 0 100
Relation of Proficiency
No Program Learning Outcomes Contribution
1 2 3 4 5
1 The acquisition of high-level knowledge of the functions of production management and marketing, management, accounting and finance; the skill of using this knowledge. X
2 The acquisition of basic conceptual knowledge about scientific fields related to professional life, such as law, economics, sociology, psychology, social psychology and quantitative methods. X
3 The ability to work effectively in a team; the ability to pass on knowledge to other members of the team. X
4 The competence to use his/her knowledge on the field, to analyze and interpret the data obtained, to identify the problems encountered, to provide appropriate solutions and scientifically defend these solution suggestions when necessary. X
5 The competence to determine the aims and objectives of the company or institution in which he/she is employed by taking into account the needs, the competitive dynamics of the market and by calculating the risks incurred; the ability to engage in entrepreneurship and establish and manage a business. X
6 Awareness of constantly updating his/her professional knowledge and skills; the ability to adapt to change and innovation; the competence to evaluate critically the information he/she has acquired. X
7 Basic knowledge of information and communication technologies required for professional life; the ability to use core office programs at an advanced level; expertise in data processing and report writing in the IT environment.
8 Ability to follow current information in his/her field in both English and French and to communicate in writing and verbally with stakeholders in both languages. X
9 The ability to conduct researches and studies taking into account the market, dynamics of competition, organizational and global factors and scientific methods; contribute to projects, take responsibility in projects, display competence to make innovative and effective decisions. X
10 Ability to develop strategies, find creative solutions to management problems by building relations with other areas of the social sciences and take the responsibility of these decisions. X
11 Consciousness of taking into account ethical values, when making decisions and being involved in business life. X
ECTS
Activities Number Period Total Workload
Class Hours 14 3 42
Working Hours out of Class 14 4 56
Assignments 5 2 10
Presentation 1 1 1
Midterm Examinations (including preparation) 1 16 16
Final Examinations (including preparation) 1 10 10
Quiz 2 9 18
Total Workload 153
Total Workload / 25 6.12
Credits ECTS 6
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