Doctoral Program in Business Administration

International Auditing Standards(GE 734)

Content
Course Code Course Name Semester Theory Practice Lab Credit ECTS
GE 734 International Auditing Standards 2 3 0 0 3 7
Prerequisites
Admission Requirements
Language of Instruction Turkish
Course Type Elective
Course Level Doctoral Degree
Course Instructor(s) İdil KAYA ikaya@gsu.edu.tr (Email)
Assistant
Objective This doctoral course is primarily focused on the external audit of corporate financial statement, professional ethics, and legal liabilities. The seminars presented are structured to correspond with auditing process in theory and practice, and integrate International Standards in Auditing. The course will also provide the student with the opportunity to identify and develop a research topic, define a research problem, describe the purpose of the research study, and establish associated research questions.
Content 1. Introduction to Financial Accounting and Auditing Theory
2. Overall Objectives of the Independent Auditor
3. Quality Control for an Audit of Financial Statements
4. General Principles and Responsibilities
5. Risk evaluation
6. The Auditor's Responses to Assessed Risks
7. External Confirmations
8. Analytical Procedures
9. Using the Work of an Auditor's Expert
10. Forming an Opinion and Reporting on Financial Statements
11. Clarity Project
12. Critical Perspectives of Auditing
13. Research Methods in Auditing
Course Learning Outcomes At the end of the course, the student will be able to,
1. Understand the role of accounting and auditing in a free market economy.
2. Understand the theoretical foundation drawn from the academic literature
3. Know about the major themes and methodologies of contemporary empirical financial auditing research
4. Demonstrate the ability to conduct research in auditing.
5. Design efficacious and ethical research that addresses identified gaps in the body of knowledge in auditing and related sub-fields.
Teaching and Learning Methods
References International Auditing and Assurance Standards.

Deegan, Craig and Jeffrey Unerman, Financial Accounting Theory, European Edition, Mc Graw Hill, London, 2006.
Print the course contents
Weekly Contents
Theory Topics
Week Weekly Contents
1 Introduction to Financial Accounting and Auditing Theory
2 Overall Objectives of the Independent Auditor
3 Quality Control for an Audit of Financial Statements
4 General Principles and Responsibilities
5 Risk evaluation
6 The Auditor's Responses to Assessed Risks
7 External Confirmations
8 Analytical Procedures
9 Using the Work of an Auditor's Expert
10 Forming an Opinion and Reporting on Financial Statements
11 Clarity Project
12 Critical Perspectives of Auditing
13 Research Methods in Auditing
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 3 60
Contribution of final exam to overall grade 1 40
Toplam 4 100
In-Term Studies
  Number Contribution
Assignments 5 10
Presentation 1 20
Midterm Examinations (including preparation) 1 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 0
Toplam 7 60
Relation of Proficiency
No Program Learning Outcomes Contribution
1 2 3 4 5
1 Upon successful completion of the course the student should be able to understand the fundamentals and the development of scientific thought. X
2 Upon successful completion of the course the student should be able to analyze and interpret existing theoretical approaches, and to achieve a new synthesis. X
3 Upon successful completion of the course the student should be able to develop expertise in the field through information and experience from different sectors, such as production, marketing, management, accounting and finance. X
4 Upon successful completion of the course the student should be able to have a critical mind and to preserve intellectual independence. X
5 Upon successful completion of the course the student should be able to combine both advanced level and up to date theoretical and practical knowledge in his/her work. X
6 Upon successful completion of the course the student should be able to produce original scientific research. X
7 Upon successful completion of the course the student should be able to use qualitative and quantitative research methods expertly. X
8 Upon successful completion of the course the student should be able to innovate scientific methods by developing new ones or by applying known scientific methods to new areas. X
9 Upon successful completion of the course the student should be able to publish and present own work at reputable international conferences and in indexed journals. X
10 Upon successful completion of the course the student should be able to collaborate for research and education purposes with experts from different nationalities and disciplines. X
11 Upon successful completion of the course the student should be able to demonstrate sensitivity to the problems between society and the business community, and be proactive in the understanding, investigating and solving of these issues. X
12 Upon successful completion of the course the student should be able to regard the scientific ethics with uppermost importance while pursuing their future work. X
ECTS
Activities Number Period Total Workload
Class Hours 14 3 42
Working Hours out of Class 14 5 70
Assignments 14 2 28
Presentation 1 1 1
Midterm Examinations (including preparation) 1 16 16
Project 0 0 0
Laboratory 0 0 0
Other Applications 0 0 0
Final Examinations (including preparation) 1 18 18
Quiz 0 0 0
Term Paper/ Project 0 0 0
Portfolio Study 0 0 0
Reports 0 0 0
Learning Diary 0 0 0
Thesis/ Project 0 0 0
Seminar 0 0 0
Other 0 0 0
Total Workload 175
Total Workload / 25 7.00
Credits ECTS 7
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