KOC
UNIVERSITY
College of Administrative Sciences and Economics
Graduate School of Business
ACCT. 403 Auditing
Spring 2012
H. Alp Bayulken CPA
Senior Lecturer
Office: CAS Building. Room # 140
Classes: Tuesdays and Thursdays at 14:00-15:15
Phone: 0212 338 1614
Office Hours: Tuesdays and Thursdays between 13:00-14:00 pm. and 15:15-16:00 pm.
and by appt..
e-mail: abayulken@ku.edu.tr
Required Course Material
------------------------------AUDITING AND ASSURANCE SERVICES—An Integrated Approach 13th Edition
Alvin A. Arens, Randal J. Elder, Mark S. Beasley
Course Objective:
--------------------The basic objective of the course is to teach to the students what is audit, who does it,
why it is done, how it is done, and what happens if it is not done properly.
While learning the above key areas the course will also cover the types of auditor`s
reports, the legal environment and the auditor`s liability
The course will cover the following subjects and chapters:
The Auditing Profession
Auditing Standards
Types of Audit Opinions
Internal Controls
Audit Planning and Documentation
Materiality and Risk
Fraud Auditing
Overall Audit Plan and Audit Programs
Audit of Cash Balances and Bank Reconciliations
Audit of Sales and Collection Cycle, Accounts Receivable
Audit of Payroll and Personnel Cycle
Audit of Acquisition and Payment Cycle
Audit of Inventory and Warehousing Cycle
Audit of Capital Acquisition and Repayment Cycle
Completing the Audit
Grading:
---------The two mid-term and final exam is 30% each. The dates will be determined later.
Class attendance and participation in class is 10% .
ACADEMIC HONESTY:
Honesty and trust are important to all of us as individuals. Students and faculty adhere to
the following principles of academic honesty at KOC UNIVERSITY.
1. Individual accountability for all individual work, written or oral. Copying from
others or providing answers or information, written or oral, to others is cheating.
2. Providing proper acknowledgment of original author. Copying from another
student`s paper or from another text without written acknowledgment is
plagiarism.
3. Study or project group activity is effective and authorized team work.
Unauthorized help from another person or having someone else write one`s paper
or assignment is collusion.
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