YALOVA UNIVERSITY – DEPARTMENT OF MANAGEMENT
2014-2015
De
Course Name/Code
: Auditing
Instructor
: Dr. Cevdet KIZIL
Telephone
(internal)
: 5181
E-mail
: cevdetkizil@yahoo.com
Webpage
:
Office Hours
: Friday, 13.00 – 14.00
Aim of The Course
This course provides information on principles of auditing in elementary and intermediate levels.
The primary objective of the course is to teach the students basic auditing terminology such as
internal control, evidence accumulation, auditing standards, tests of controls, audit sampling and
risk assessment.
Course Outcomes
Upon completion of this course, the student should:
1.
2.
3.
4.
5.
6.
7.
8.
9.
Understand and use basics of auditing.
Interpret audit reports.
Understand the role of audit in society and the audit process
Describe basic audit risks; business risks, detection and control risks.
Evaluate the internal control environment and assess the control risk for specific engagements.
Define audit evidence
Identify the auditing standards
Understand and learn to use computerized audit techniques
Discuss the needs for control and audit of computer based information systems
Method
The instructor can take advantage of methods such as classroom discussions, assignments, group projects,
case studies, lectures, questions and exercises from the textbook, Power Point presentations, student
experiences and responses.
1.
Alvin A. Arens, Randal J. Elder, Mark S. Beasley , Auditing and Assurance Services: An
Integrated Approach, (Pearson, 14th edition, 2011-2012)
2. Beasley, Buckless, Glover, Prawitt, Auditing Cases, An Interactive Learning Approach (Pearson,
4th edition, 2009)
3. Niyazi Kurnaz, Tansel Çetinoğlu, İç Denetim: Güncel Yaklaşımlar, Umuttepe Yayınları, 2010.
4. Vasfi Haftacı, Muhasebe Denetimi, Umuttepe Yayınları, 2014.
5. Ersin Güredin, Denetim, Beta Yayınları, 2000.
Yalova University, Department of Management, YALOVA – TURKEY E-mail: man@yalova.edu.tr
YALOVA UNIVERSITY – DEPARTMENT OF MANAGEMENT
2014-2015
De
Attendance Procedure
Attendance is a significant and serious indicator of success in the Auditing course. Students are
responsible for arriving class on time, following the flow of courses carefully and remaining in the class
until the end of session. Course contents are tightly related and sessions continue progressively. Thus,
missing courses will negatively affect the overall achievement of students.
Note: In case you miss a class, please contact your instructor via e-mail and learn the contents
mentioned in class. Also check if you have any assignments due for the Auditing course. Even if you miss a
class because of unexpected and involuntary reasons, make sure to cover the topics and catch up with
your classmates.
Reward and Motivation Policy for Good Attendance: At the end of the term, instructor will check
the attendance of all students in class. Students with highest attendance will earn extra 10 points added to
their final exam.
Course Adjustments and Changes:
The course syllabus is an overall guide for the Auditing class. Instructor reserves the right to make
periodic and specific changes-adjustments to the syllabus, which can cover assignments, group projects.
case studies, schedule, examinations, etc. The adjustments and changes will be implemented for the
advantage of students and satisfying the necessities of the course.
Course Schedule - Contents of the Inventory Balance Sheet Class
Period
Unit
Topic
Material
Assignment Assessment
September 17
Introduction to
Auditing
September 24
Auditors
Responsibilities
and Reports
October 1
October 8
October 15
October 22
October 29
November 5
Professional
Ethics,Auditors
Legal Liability
Auditing
Planning
Overview of the
Financial
Statement Audit,
Audit Evidence
Audit Risk
Republic Day
MIDTERM EXAM
Yalova University, Department of Management, YALOVA – TURKEY E-mail: man@yalova.edu.tr
YALOVA UNIVERSITY – DEPARTMENT OF MANAGEMENT
2014-2015
De
November 12
November 19
November 26
December 3
December 10
December 17
December 29
– January 11
Understanding
the Internal
Control
Auditing
Procedures in
Response to
Assessed
Risks:Test of
Controls
Auditing
Procedures in
Response to
Assessed
Risks:Substantive
Test
Auditing
Sampling
Auditing the
Transaction
Cycles
Completing the
Audit, Attest and
Assurance
Services and
Related Reports,
Internal,
Operational, and
Governmental
Auditing
FINAL EXAM
Evaluation Methods and Tools
Examinations will cover materials presented in the class such as Power Point presentations and case
studies. Additional information provided and mentioned by the instructor during the courses and
textbook materials can also be asked in examinations. Unless mentioned otherwise, there will be one
mid-term exam and one final exam.
A summary of the grading follows:
Midterm : 50%, Final Exam: 50% (Attendance & Class Participation: Extra 10 Points Added
to Final Exam)
Yalova University, Department of Management, YALOVA – TURKEY E-mail: man@yalova.edu.tr
YALOVA UNIVERSITY – DEPARTMENT OF MANAGEMENT
2014-2015
De
Class Participation
Students will improve their learning process by asking questions to better understand the concepts.
Brainstorming, discussing with the instructor and classmates as a part of class participation are also ideal
for effective learning. By the help of these activities, students will have a much better grasp of theories,
principles and topics. The instructor can also lead students solving problems and providing ideas, insights
and viewpoints for specific issues in order to accelerate the active learning. Success in the Auditing course
is heavily dependent on attending courses and following the class carefully.
Academic Dishonesty:
Each student in the Auditing course is expected to abide by Academic Integrity. Academic dishonesty is
against the laws and regulations of the university and thus will not be accepted. All students determined
to be a part of verifiable issues of academic dishonesty (copying, cheating, plagiarism, etc.) will considered
to have demonstrated unethical behaviors and receive a grade of “F” for the class.
Yalova University, Department of Management, YALOVA – TURKEY E-mail: man@yalova.edu.tr