Accounting and Auditing
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

General course introduction information

Course Code:

MUHD438

Course Name:

Tax Audit

Course Semester:

Spring

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	6

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Department Elective

Course Level:

Bachelor

TR-NQF-HE:6. Master`s Degree

QF-EHEA:First Cycle

EQF-LLL:6. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Assoc. Prof. HÜSEYİN MERT

Course Lecturer(s):

Course Assistants:

Course Objective and Content

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:

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
1) • Having general and basic knowledge about tax audit
2) • To have control over who and what corporations do tax control
Field Specific Competence
1) • Comprehend the competencies and competencies of tax inspectors in terms of being inferential and obeying ethical rules.
Competence to Work Independently and Take Responsibility
1) • To understand the obligations and rights of the taxpayer during the Tax Audit process,

Lesson Plan

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

Sources

Course Notes / Textbooks:	İbrahim Organ, Vergi Denetimi ve Türkiye Uygulaması, Gazi Kitabeviı
References:	İbrahim Organ, Vergi Denetimi ve Türkiye Uygulaması, Gazi Kitabeviı

Course-Program Learning Outcome Relationship

Learning Outcomes	1	2	3	4
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.

Course - Learning Outcome Relationship

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

Learning Activity and Teaching Methods

Field Study
Peer Review
Expression
Brainstorming/ Six tihnking hats
Individual study and homework
Lesson
Reading
Q&A / Discussion
Case Study

Assessment & Grading Methods and Criteria

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

Assessment & Grading

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

Workload and ECTS Credit Grading

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