Accounting and Auditing | |||||
Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 |
Course Code: | MUHD438 | ||||||||
Course Name: | Tax Audit | ||||||||
Course Semester: |
Fall |
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Course Credits: |
|
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Language of instruction: | TR | ||||||||
Course Requisites: | |||||||||
Does the Course Require Work Experience?: | No | ||||||||
Type of course: | Department Elective | ||||||||
Course Level: |
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Mode of Delivery: | Face to face | ||||||||
Course Coordinator : | Assoc. Prof. HÜSEYİN MERT | ||||||||
Course Lecturer(s): | |||||||||
Course Assistants: |
Course Objectives: | Students are informed about; The aim of this course is; After the graduation of the students to be encountered in business life after the cheating and financial issues to provide general information about the judicial dimension. Both the judicial authorities and the judiciary will be reflected in the judiciary, but not all of the events of the crime, what is the phenomenon of financial phenomena, how it can be revealed and the consequences of what can be known and equipped. |
Course Content: | Students are informed about; The aim of this course is; After the graduation of the students to be encountered in business life after the cheating and financial issues to provide general information about the judicial dimension. Both the judicial authorities and the judiciary will be reflected in the judiciary, but not all of the events of the crime, what is the phenomenon of financial phenomena, how it can be revealed and the consequences of what can be known and equipped. |
The students who have succeeded in this course;
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Week | Subject | Related Preparation |
1) | • Meet, • Tax Audit • Overview of tax audit in the World and Turkey | Discussion, Reviewing Case Studies, Presentation with Presentations |
2) | • Purpose of tax audit • Importance of tax audit • Tax Audit Organization | Evaluation of courses Research topics |
3) | • Legal arrangements in tax audit • Tax Audit Review • Tax Audit | Evaluation of courses Research topics |
4) | • Tax Inspection Investigators • Tax Authorities • General Policies in Tax Audit | Evaluation of courses Research topics |
5) | • Types of Audit • Audit Techniques • Control Methods | Evaluation of courses Research topics |
6) | • Features of tax audit • Effects of tax audit • Principles of Tax Audit | Evaluation of courses Research topics |
7) | • Tax Audit • The Place and Importance of Mass in Tax Audit • Authorities and Responsibilities of Tax Agencies | Evaluation of courses Research topics |
8) | Midterm | Evaluation of courses Research topics |
9) | • Control Ways • Polling • Search | Evaluation of courses Research topics |
10) | • Definition, Purpose and Scope of Tax Review • Functions and Aspects of Tax Review • Types and Process of Tax Review | Evaluation of courses Research topics |
11) | • Analytical Reviews • Efficiency Survey, • Inventory Review | Evaluation of courses Research topics |
12) | • Compromise • Discounts • Repentance and Breeding | Evaluation of courses Research topics |
13) | • Litigation Process • Upper Court Period • Post-Court Processes | Evaluation of courses Research topics |
14) | • Tax audit in the world • Tax Audit in the US • Tax Auditing in EU Countries | Evaluation of courses Research topics |
15) | Final Exam | Course Note |
16) | Final Exam | Course Note |
Course Notes / Textbooks: | İbrahim Organ, Vergi Denetimi ve Türkiye Uygulaması, Gazi Kitabeviı |
References: | İbrahim Organ, Vergi Denetimi ve Türkiye Uygulaması, Gazi Kitabeviı |
Learning Outcomes | 1 |
2 |
3 |
4 |
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Program Outcomes | ||||||||
1) Recognition of national legislation and international financial reporting standards in accounting | ||||||||
2) Preparation and interpretation of financial statements in accordance with the standards | ||||||||
3) Management of financial data | ||||||||
4) The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector. | ||||||||
5) Graduates of this program may continue their academic careers and gain the qualification of Accounting Auditing Specialist and become the manager in finance, accounting, auditing and reporting departments of the leading companies in the business world. | ||||||||
6) To be able to evaluate accounting and auditing principles and applications with the help of analytical tools. | ||||||||
7) To be able to use the computer and the required package program. | ||||||||
9) To be conscious about business ethics and social responsibility. | ||||||||
10) To understand the basic principles of accounting and auditing and to apply the necessary principles to business life. |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution | |
1) | Recognition of national legislation and international financial reporting standards in accounting | 4 |
2) | Preparation and interpretation of financial statements in accordance with the standards | 4 |
3) | Management of financial data | 5 |
4) | The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector. | 5 |
5) | Graduates of this program may continue their academic careers and gain the qualification of Accounting Auditing Specialist and become the manager in finance, accounting, auditing and reporting departments of the leading companies in the business world. | 5 |
6) | To be able to evaluate accounting and auditing principles and applications with the help of analytical tools. | 5 |
7) | To be able to use the computer and the required package program. | 5 |
9) | To be conscious about business ethics and social responsibility. | 5 |
10) | To understand the basic principles of accounting and auditing and to apply the necessary principles to business life. | 5 |
Field Study | |
Peer Review | |
Expression | |
Brainstorming/ Six tihnking hats | |
Individual study and homework | |
Lesson | |
Reading | |
Q&A / Discussion | |
Case Study |
Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing) | |
Observation | |
Individual Project | |
Presentation | |
Case study presentation | |
Staj/ Yerinde Uygulama Değerlendirmesi |
Semester Requirements | Number of Activities | Level of Contribution |
Homework Assignments | 1 | % 10 |
Presentation | 1 | % 0 |
Project | 1 | % 0 |
Seminar | 1 | % 0 |
Midterms | 1 | % 40 |
Final | 1 | % 50 |
Final Practice | 1 | % 0 |
total | % 100 | |
PERCENTAGE OF SEMESTER WORK | % 50 | |
PERCENTAGE OF FINAL WORK | % 50 | |
total | % 100 |
Activities | Number of Activities | Workload |
Course Hours | 16 | 48 |
Study Hours Out of Class | 16 | 96 |
Midterms | 1 | 12 |
Final | 1 | 15 |
Total Workload | 171 |