İŞL452

School of Economics and Administrative Sciences \ Business Administration

3

6

Elective

Turkish

İŞL 254 and İŞL 255

Business Administration Bachelor's Degree Program

In this course, the basic concepts and applications related to the audit process are addressed with a holistic approach. First, a general overview of the audit function is presented, the purpose of the audit and its importance for businesses are discussed, then within the framework of the audit planning process, customer acceptance, the formation of the audit team, the audit schedule and the concept of materiality are emphasized. The course content includes understanding the environment in which the business operates and the internal control environment, evaluating business processes and information technologies, analyzing fraud and irregularities that may be encountered during the audit process, using control tests and various audit techniques and working papers. In addition, the examination of events after the balance sheet date and evaluations regarding the continuity of the business are addressed together with the management confirmation letter and audit opinion types; and at the end of the whole process, applications for reviewing audit quality are evaluated.

1. Public Oversight Agency Turkish Auditing Standards
2. Turkish Financial Reporting Standards

The aim of this course is to provide students with information about how an audit takes place from the very beginning to the final opinion stage, the role and contribution of audit teams in this process, how regulatory bodies monitor this process, and the effects of the work done and the final report on all parties.

1. Learn the steps from the beginning of the audit process to the final reporting stage in a systematic manner.
2. Understand the importance of audit planning in the process.
3. Analyze the processes of forming the audit team and determining the schedule.
4. Evaluate the business environment and internal control environment in terms of the audit process.
5. Explain the effects of business processes and information technologies on auditing.
6. Define how fraud and irregularities are handled in auditing.
7. Understand the information on auditing techniques and control tests.
8. Explain how audit quality is evaluated and can be increased.

Week 1: Introduction to Organizational Behavior
Week 2: Individual and Cultural Differences
Week 3: Perception and Job Attitudes
Week 4: Learning and Reinforcement; Diversity and Inclusion in Organizations
Week 5: Managerial Decision-Making
Week 6: Motivation, Performance Evaluation & Rewards
Week 7: Groups and Teamwork
Week 8: Communication
Week 9: Power and Political Behavior
Week 10: Conflict Management and Negotiation
Week 11: Human Resource Management
Week 12: Case Study Presentations