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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. |
%99.25 |
4 |
Demonstrate an understanding of current auditing standards and acceptable practices, as well as the impact of audit risk on the engagement |
%99.25 |
4 |
|
%99.25 |
4 |
|
%99.25 |
4 |
|
%99.25 |
4 |
|
%99.25 |
4 |
|
%99.25 |
4 |
|
%99.25 |
4 |
|
%0 |
4 |
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%0 |
4 |
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%0 |
4 |
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%0 |
4 |
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%0 |
4 |
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%0 |
4 |
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%0 |
4 |
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%0 |
4 |
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%0 |
4 |
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%0 |
|
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 |
%99.25 |
4 |
can offer consulting services within accounting, auditing, financial management as well as selected areas of tax law and commercial law. |
%99.25 |
4 |
|
%99.25 |
4 |
|
%99.25 |
4 |
|
%99.25 |
4 |
|
%99.25 |
4 |
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%99.25 |
4 |
|
%99.25 |
4 |
|
%0 |
4 |
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%0 |
4 |
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%0 |
4 |
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%0 |
4 |
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%0 |
4 |
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%0 |
4 |
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%0 |
4 |
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%0 |
4 |
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%0 |
4 |
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%0 |
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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 |
%99.25 |
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 |
%99.25 |
4 |
|
%99.25 |
4 |
|
%99.25 |
4 |
|
%99.25 |
4 |
|
%99.25 |
4 |
|
%99.25 |
4 |
|
%99.25 |
|
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 |
%99.25 |
4 |
apply skills developed in the major to generate insights into a contemporary problem that affects managers, auditors and financial statement users |
%99.25 |
4 |
|
%99.25 |
4 |
|
%99.25 |
4 |
|
%99.25 |
4 |
|
%99.25 |
4 |
|
%99.25 |
4 |
|
%99.25 |
|
Communication & Social |
Percentage of Success |
0 |
|
%0 |
0 |
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%0 |
0 |
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%0 |
0 |
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%0 |
0 |
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%0 |
0 |
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%0 |
0 |
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%0 |
0 |
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%0 |
0 |
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%0 |
0 |
|
%0 |
|
Occupational and/or Vocational |
Percentage of Success |
0 |
|
%0 |
0 |
|
%0 |
0 |
|
%0 |
0 |
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%0 |
0 |
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%0 |
0 |
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%0 |
0 |
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%0 |
0 |
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%0 |
0 |
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%0 |
0 |
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%0 |
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