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12650 ACCOUNTING AND AUDITING - Programme for Master's Degree Holders
LEVEL: Doctorate Degree, TYYÇ Level: 8, EQF-LLL Level: 8, QF-EHEA Level: Third Cycle
  Upon successful completion of the program designed in accordance with the aims and objectives of the program and the program learning outcomes in terms of knowledge, skills and competencies given below, students/learners will be able to:

PROGRAMME LEARNING OUTCOMES
KNOWLEDGE
(Described in terms of theoretical and factual knowledge) Percentage of Success
1 Recognize and understand ethical issues related to the accounting profession %99.00
2 Recognize circumstances providing for increased exposure to fraud and define preventative internal control measures. %99.00
3 Apply appropriate judgment derived from knowledge of accounting theory, to financial analysis and decision making. %99.00
4 Demonstrate an understanding of current auditing standards and acceptable practices, as well as the impact of audit risk on the engagement %99.25
SKILLS
(Described in terms of cognitive and practical skills) Percentage of Success
1 capable of applying the methods of the scientific areas in an ethically correct manner, argue on a scientific basis and outline new models for analysing and problem solving %99.25
2 skilfully choose among and apply the research methods and theories of the various subject areas in order to describe, restrict, analyse and solve problems related to auditing, accounting, business law and tax law, arising in a company %99.00
3 convey his knowledge and argue on professional issues with experts as well as individuals, who will be using the product %99.00
4 can offer consulting services within accounting, auditing, financial management as well as selected areas of tax law and commercial law. %99.00
PERSONAL & OCCUPATIONAL COMPETENCES IN TERMS OF EACH OF THE FOLLOWING GROUPS
Autonomy & Responsibility Percentage of Success
1 Describe three methodology designs, their strengths and weaknesses, for conducting impact audits %99.00
2 Describe the basic metholodogy for conducting impact audits %99.25
3 Define and apply the finding elements for impact audits %99.00
4 Explain how impact audits with a focus on outcome results are similar to and different from traditional performance audits %98.75
Learning to Learn Percentage of Success
1 Identify accounting, tax, auditing and ethical issues in structured problems and unstructured fact-based situations. %99.00
2 Perform research using the professional body of knowledge in the accounting discipline. %99.25
3 Use a range of techniques to perform analysis, synthesize information and draw conclusions %99.00
4 apply skills developed in the major to generate insights into a contemporary problem that affects managers, auditors and financial statement users %98.75
Communication & Social Percentage of Success
Occupational and/or Vocational Percentage of Success
EBS : İstanbul Aydın Üniversitesi Eğitim Öğretim Bilgi Sistemi İstanbul Aydın Üniversitesi AKTS Bilgi Paketi AKTS Bilgi Paketi ECTS Information Package Avrupa Kredi Transfer Sistemi (AKTS/ECTS), Avrupa Yükseköğretim Alanı (Bologna Süreci) hedeflerini destekleyen iş yükü ve öğrenme çıktılarına dayalı öğrenci/öğrenme merkezli öğretme ve öğrenme yaklaşımı çerçevesinde yükseköğretimde uluslarası saydamlığı arttırmak ve öğrenci hareketliliği ile öğrencilerin yurtdışında gördükleri öğrenimleri kendi ülkelerinde tanınmasını kolaylaştırmak amacıyla Avrupa Komisyonu tarafından 1989 yılında Erasmus Programı (günümüzde Yaşam Boyu Öğrenme Programı) kapsamında geliştirilmiş ve Avrupa ülkeleri tarafından yaygın olarak kabul görmüş bir kredi sistemidir. AKTS, aynı zamanda, yükseköğretim kurumlarına, öğretim programları ve ders içeriklerinin iş yüküne bağlı olarak kolay anlaşılabilir bir yapıda tasarlanması, uygulanması, gözden geçirilmesi, iyileştirilmesi ve bu sayede yükseköğretim programlarının kalitesinin geliştirilmesine ve kalite güvencesine önemli katkı sağlayan bir sistematik yaklaşım sunmaktadır. ETIS : İstanbul Aydın University Education & Training System Istanbul Aydin University ECTS Information Package ECTS Information Package European Credit Transfer and Accumulation System (ECTS) which was introduced by the European Council in 1989, within the framework of Erasmus, now part of the Life Long Learning Programme, is a student-centered credit system based on the student workload required to achieve the objectives of a programme specified in terms of learning outcomes and competences to be acquired. The implementation of ECTS has, since its introduction, has been found wide acceptance in the higher education systems across the European Countries and become a credit system and an indispensable tool supporting major aims of the Bologna Process and, thus, of European Higher Education Area as it makes teaching and learning in higher education more transparent across Europe and facilitates the recognition of all studies. The system allows for the transfer of learning experiences between different institutions, greater student mobility and more flexible routes to gain degrees. It also offers a systematic approach to curriculum design as well as quality assessment and improvement and, thus, quality assurance.