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COURSE UNIT TITLECOURSE UNIT CODESEMESTERTHEORY + PRACTICE (Hour)ECTS
TAX AUDIT MUD511 - 3 + 0 10

TYPE OF COURSE UNITElective Course
LEVEL OF COURSE UNITMaster's Degree Without Thesis
YEAR OF STUDY-
SEMESTER-
NUMBER OF ECTS CREDITS ALLOCATED10
NAME OF LECTURER(S)Assistant Professor Zehra Haberal
LEARNING OUTCOMES OF THE COURSE UNIT At the end of this course, the students;
1) It is ensured that the accounting audit information becomes effective through tax auditing.
2) Learns how to look at the accounts in the Income Statement with a tax approach.
3) Learns how to look at the accounts in the balance sheet with a tax approach.
4) Learns to support her accountant identity with knowledge of tax legislation.
5) Learns to integrate the concept of tax into the concept of accounting.
MODE OF DELIVERYFace to face
PRE-REQUISITES OF THE COURSENo
RECOMMENDED OPTIONAL PROGRAMME COMPONENT
COURSE DEFINITION
COURSE CONTENTS
WEEKTOPICS
1st Week Tax audit, definition, purpose, types, techniques
2nd Week Tax audit of Current Assets account class, tax audit of 10 Liquid Values account group
3rd Week Tax audit of the Securities account group
4th Week Tax audit of the Trade Receivables account group
5th Week Tax audit of the Other Receivables account group
6th Week Tax audit of the inventories account group
7th Week Tax audit of the Yearly Construction and Repair Costs account group
8th Week Midterm
9th Week Tax audit of the Expenses and Income Accruals for Future Years account group
10th Week Tax audit of Other Current Assets account group
11th Week Tax audit of Fixed Assets account class
12th Week Tax audit of the Short-Term Foreign Resources account class
13th Week Tax audit of the Long Term Foreign Resources account class
14th Week Tax audit of the equity account class
15th Week
RECOMENDED OR REQUIRED READING
PLANNED LEARNING ACTIVITIES AND TEACHING METHODSLecture,Discussion
ASSESSMENT METHODS AND CRITERIA
 QuantityPercentage(%)
Mid-term130
Assignment110
Oral Exam110
Total(%)50
Contribution of In-term Studies to Overall Grade(%)50
Contribution of Final Examination to Overall Grade(%)50
Total(%)100
ECTS WORKLOAD
Activities Number Hours Workload
Midterm exam133
Preparation for Quiz133
Individual or group work148112
Preparation for Final exam14040
Course hours14342
Preparation for Midterm exam12020
Laboratory (including preparation)
Final exam133
Homework24080
Total Workload303
Total Workload / 3010,1
ECTS Credits of the Course10
LANGUAGE OF INSTRUCTIONTurkish
WORK PLACEMENT(S)No
  

KEY LEARNING OUTCOMES (KLO) / MATRIX OF LEARNING OUTCOMES (LO)
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K11  X   X   X   X   X
K12  X   X   X   X   X
K13  X   X   X   X   X