Course ID:
Course Code & Number
BA 411
Course Title
Auditing & Financial Statement Analysis
Level
BS
Credit Hours/ ECTS Credits
(3+0+0) 3 TEDU Credits, 6 ECTS Credits
Year of Study:
Senior
Semester:
Fall
Type of Course:
Elective
Mode of Delivery:
Face-to-face
Language of Instruction:
English
Pre-requisite / Co-requisite:
Pre-requisites: BA 304
Co-requisites: NONE
Catalog Description
Duties and responsibilities of auditors. Accountability and professional ethics concepts. Audit process steps. International Auditing Standards. Contents of financial statements. Cash flow analysis. Profitability analysis. Creditability analysis and capital analysis.
Course Objectives
The main objective of this course is to build a foundation of principles of auditing with the intention that the students could interpret financial statements correctly and evaluate financial performance of firms fairly.
Software Usage
Students will use MS Office applications (especially MS Excel).
Course Learning Outcomes
Upon succesful completion of this course, a student will be able to
1. Discover fundamentals of financial auditing and international auditing standards
2. Develop an understanding and knowledge of financial statements
3. Recognize the importance of accountability and professional ethics
4. Identify managerial decision making and roles of financial analysis
5. Explain ethical rules that an organization need to follow
Learning Activities and Teaching Methods:
Telling/Explaining
Discussion/Debate
Questioning
Reading
Demonstrating
Problem Solving
Inquiry
Collaborating
Think-Pair-Share
Predict-Observe-Explain
Case Study/Scenarion Analysis
Assessment Methods and Criteria:
Test / Exam
Quiz
Case Studies / Homework
Presentation (Oral/Poster)
Assessment Methods and Criteria Others:
Design Content
Recommended Reading
1. Accounting, Auditing & Accountability Journal
2. Auditing: A Journal of Practice and Theory
3. Journal of Accounting, Auditing and Finance
4. Harvard Business Review
5. Related journal articles and publications
Required Reading
1. Accounting, Auditing & Assurance Services: A Systematic Approach, W. Messier, S. Glover and D. Prawitt, McGraw-Hill/Irwin, 2010.
2. Financial Statement Analysis, K. R. Subramanyam and J. Wild, McGraw-Hill, 10th Edition.
Grading
Learning Activities and Teaching Methods Others:
Course Coordinator:
Student Workload:
| Workload | Hrs |
|---|---|
| Case Study Analysis | 40 |
Course & Program Learning Outcome Matching: