Business Administration

Course Code	Course Name	Year	Period	Semester	T+A+L	Credit	ECTS
00971317	Intermediate Accounting: The IFRS Approach I	4	Autumn	7	3+0+0	4	4

Course Type	Elective
Course Cycle	Bachelor's (First Cycle) (TQF-HE: Level 6 / QF-EHEA: Level 1 / EQF-LLL: Level 6)
Course Language	Turkish
Methods and Techniques	-
Mode of Delivery	Face to Face
Prerequisites	-
Coordinator	-
Instructor(s)	Assoc. Prof. Aynur AKPINAR
Instructor Assistant(s)	-

Name and Surname	Room	E-Mail Address	Internal	Meeting Hours
Assoc. Prof. Aynur AKPINAR	C-209	[email protected]	7644	Monday 9:00-12:00
Assoc. Prof. Aynur AKPINAR	C-209	[email protected]	7644	Tuesday 11:00-13:00

Basic Vocational Courses
Specialization / Field Courses
Support Courses
Transferable Skills Courses
Humanities, Communication and Management Skills Courses

Relationship Levels
Lowest	Low	Medium	High	Highest
1	2	3	4	5

#	Program Learning Outcomes	Level
P1	1) To have advanced theoretical and / or practical knowledge and skills related to the basic functions of businesses (management and organisation, accounting and finance, production management and marketing).	5
P2	2) Identify, analyse and evaluate the current and potential problems of businesses by thinking critically and develop alternative solutions by using scientific methods.	5
P5	5) Can research and analyse information related to the field of business administration and can set operational, tactical and strategic goals according to the results obtained.	5
P7	7) Can work effectively in interdisciplinary work or multicultural teams, take responsibility, take initiative, transfer information to teammates, work for common goals by cooperating with team members.	5
P9	9) Applies the activities carried out in the field of business administration in line with the awareness of professional ethics, social responsibility, universal and cultural values	5

Upon the successful completion of this course, students will be able to:
No	Learning Outcomes	Outcome Relationship	Measurement Method **
O1	Learns the importance and necessity of auditing and the auditing and professional ethical standards used in independent auditing.	P.1.40	1
O2	Understands which procedures should be performed according to standards during the stages of independent auditing.	P.1.41	1
O3	In audit work, they can identify the level of risk and materiality and plan and apply audit evidence gathering methods and techniques in accordance with ethical rules.	P.2.41	1
O4	Can analyze what evidence collection methods and techniques will be used in independent auditing and the level of materiality that should be applied in the audit.	P.2.42	1
O5	Can synthesize independent audit reports prepared for companies in different sectors.	P.5.38	1
O6	Based on the content of the evidence forming the basis of the independent audit report, it can assess which opinion should be included in the independent audit report prepared in the format specified in the standards.	P.7.6	1
** Written Exam: 1, Oral Exam: 2, Homework: 3, Lab./Exam: 4, Seminar/Presentation: 5, Term Paper: 6, Application: 7

Week	Topics
1	Introduction to Accounting Auditing Types of Audits
2	The independent audit process and statistics disclosed by the Public Oversigt Accounting and Auditing Standarts Authority
3	Requirements and ethical rules for becoming an independent auditor
4	Independent Audit Agreement in accordance with İAA 210
5	Bağımsız denetim şirketlerinin uyguladığı Kalite Kontrol Standartlar
6	IAS-200-The Independent Auditor's General Objectives and Conducting the Independent Audit in accordance with the Independent Audit Standards
7	Certification of Independent Auditing, Independent Auditor's Responsibilities Regarding Fraud, Communication with Senior Management of the Audited Entity, and Reporting Internal Control Deficiencies to Senior Management
8	Planning the Independent Audit, Identifying Risks of Material Misstatement, and Determining the Materiality Level in Transaction Classes and Account Balances
9	Considerations in Preparing Independent Audit Evidence; External Confirmations, Analytical Procedures, Sampling, Accounting Estimates, and the Going Concern of the Business
10	Evaluation of Special Considerations in the Independent Audit of Communities, Utilization of the Work of Internal Auditors and Experts
11	IAS-700 Matters to Consider in Forming an Opinion on Financial Statements and IAS 705 Formation of an Opinion Other Than a Favorable Opinion
12	Disclosure of Key Audit Matters and Explanations of the Matters of Emphasis Paragraph in the Independent Audit Report
13	Audit of Financial Statements Prepared for Special Purpose Frames
14	Review of Sample Independent Audit Reports Published on the Public Disclosure Platform (PDP)

Resources	Accounting, Auditing &Assurance Services: A SystematicApproachIrwin/McGrawHill; 3rd Edition.
	Accounting Plan Applications in Compliance with Financial Reporting Standards- Prof. Dr.Ümit Gücenme Gençoğlu, Prof. Dr. Gürbüz Gökçen, Prof. Dr. Başak Ataman, Prof. Dr. Fatih Yılmaz, Dr. Hakan Cavlak. Aktüel Yayınları. 2020.
	Accounting Audit with Application Examples (IFRS/IAS) , Hasan Kaval, Gazi Kitabevi, Ankara
	UFRS Records with Examples. Prof. Dr. Necdet Sağlam, SMMM Mehmet Yolcu, SMMM Ali Osman Eflatun. Muhasebe TR. 2018.
	Turkish Accounting and Financial Reporting Standards Application and Interpretations. Prof. Dr. Remzi Örten, Prof. Dr. Hasan Kaval, Doç. Dr. Aydın Karapınar. Gazi Kitabevi. 2008
	www.kgk. gov.tr
	www.kap.gov.tr

In-Term Studies	Quantity	Percentage
Attendance	-	-
Laboratory	-	-
Practice	-	-
Field Study	-	-
Course Specific Internship (If Any)	-	-
Homework	-	-
Presentation	-	-
Projects	-	-
Seminar	-	-
Quiz	-	-
Listening	-	-
Midterms	1	40 (%)
Final Exam	2	60 (%)
Total		100 (%)

	Quantity	Duration	Total Work Load
Course Week Number and Time	14	3	42
Out-of-Class Study Time (Pre-study, Library, Reinforcement)	14	2	28
Midterms	1	25	25
Quiz	0	0	0
Homework	0	0	0
Practice	0	0	0
Laboratory	0	0	0
Project	0	0	0
Workshop	0	0	0
Presentation/Seminar Preparation	0	0	0
Fieldwork	0	0	0
Final Exam	1	25	25
Other	0	0	0
Total Work Load:			120
Total Work Load / 30			4
Course ECTS Credits:			4

Relationship Levels
Lowest	Low	Medium	High	Highest
1	2	3	4	5

#	Learning Outcomes	P1	P2	P5	P7
O1	Learns the importance and necessity of auditing and the auditing and professional ethical standards used in independent auditing.	-	-	-	-
O2	Understands which procedures should be performed according to standards during the stages of independent auditing.	-	-	-	-
O3	In audit work, they can identify the level of risk and materiality and plan and apply audit evidence gathering methods and techniques in accordance with ethical rules.	-	-	-	-
O4	Can analyze what evidence collection methods and techniques will be used in independent auditing and the level of materiality that should be applied in the audit.	-	-	-	-
O5	Can synthesize independent audit reports prepared for companies in different sectors.	-	-	-	-
O6	Based on the content of the evidence forming the basis of the independent audit report, it can assess which opinion should be included in the independent audit report prepared in the format specified in the standards.	-	-	-	-