Information Package / Course Catalogue
International Auditing Standards
Course Code: İŞLE528
Course Type: Area Elective
Couse Group: Second Cycle (Master's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

The aim of this course is to provide students with an understanding of the role of the auditor and auditing. It’s purposed to taught the statutory auditors function and duties, external auditing and professional codes of conduct at the concept of international auditing standards. Other purpose of the course is to gain students the advanced audit process, testing and reporting through IAS.

Course Content

The purpose of IAS, terms belogs to standards and concepts, properties of auditing quality are constitude the course’s content.

Name of Lecturer(s)
Learning Outcomes
1.
2.
3.
4.
5.
Recommended or Required Reading
1.Ebstein ve Diğ. , 2010,
Weekly Detailed Course Contents
Week 1 - Theoretical
ISA 200 Objektive and General principle governing an Audit of Financial Statements
Week 2 - Theoretical
Terms of Audit Engagements
Week 3 - Theoretical
Audit Documentation
Week 4 - Theoretical
The Auditor?s Responsibility to Consider Fraud in an Audit of Financial Statements
Week 5 - Theoretical
Planning an Audit of Financial Statements
Week 6 - Theoretical
Planning an Audit of Financial Statements
Week 7 - Theoretical
Audit Materiality
Week 8 - Theoretical
Audit Materiality
Week 9 - Theoretical
Risk Assesments and Internal Control
Week 10 - Theoretical
Risk Assesments and Internal Control
Week 11 - Theoretical
Audit Evidence
Week 12 - Theoretical
External Confirmations
Week 13 - Theoretical
Analytical Procedures
Week 14 - Theoretical
Events After the Balance Sheet Date
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%30
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory142370
Midterm Examination125126
Final Examination130131
TOTAL WORKLOAD (hours)127
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
PÇ-9
PÇ-10
OÇ-1
2
3
5
4
3
5
2
4
3
5
OÇ-2
3
5
2
4
3
5
2
4
3
2
OÇ-3
3
5
4
5
3
5
2
4
3
2
OÇ-4
3
4
2
3
5
4
2
3
4
3
OÇ-5
3
2
4
5
2
3
4
5
2
3
Adnan Menderes University - Information Package / Course Catalogue
2026