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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
MALI 317TAX AUDITING3 + 07th Semester5

COURSE DESCRIPTION
Course Level Bachelor's Degree
Course Type Elective
Course Objective In this course, students will graduate will enter the future and the next process to be successful in the examinations to become a tax audit officer, to control the taxes and taxpayers is to provide the opportunity to learn and interpret
Course Content The concept, extent and the place of Auditing Law in the law system. The legal basis and functions of Auditing Law. The Quality Concept of Tax Examination, its aim and features which differentiates it from the others. Authorities in Tax Inspection. Duties, reciprocal obligations, adjusted principles in Tax Auditing. The stages of Tax Auditing. The Result Of Tax Auditing and The Analysis of Tax Auditing Efficiency. The Concept, Quality, Types and aim Of Internal Auditing. Authorized organizations for Internal Auditing, performance Auditing and the effficiency of Internal Auditing in Turkey.
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Students, on the basic concepts of the control, and describes the types of properties
2Students, compares and analyzes the techniques and methods of control
3Students, in our country understand the types of audit and tax applied to most comments
4Students, the poll tax control methods, information collection, search, and in particular, describes and analyzes the results of a tax review process
5Students, Tax Audit Organization and explains the functioning of the organization

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11
LO 00133333333   
LO 00222222222222
LO 00332444233333
LO 00412323232323
LO 00522222222222
Sub Total111114131411131210910
Contribution22333232222

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14342
Hours for off-the-classroom study (Pre-study, practice)14456
Mid-terms11515
Final examination11717
Total Work Load

ECTS Credit of the Course






130

5
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2018-2019 Fall2SEVİNÇ YARAŞIR TÜLÜMCE
Details 2012-2013 Fall2İBRAHİM ORGAN
Details 2011-2012 Fall2HAYRİYE IŞIK
Details 2010-2011 Fall2İBRAHİM ORGAN
Details 2009-2010 Fall2İBRAHİM ORGAN


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
MALI 317 TAX AUDITING 3 + 0 2 Turkish 2018-2019 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Prof. Dr. SEVİNÇ YARAŞIR TÜLÜMCE syarasir@pau.edu.tr İİBF C0205 %
Goals In this course, students will graduate will enter the future and the next process to be successful in the examinations to become a tax audit officer, to control the taxes and taxpayers is to provide the opportunity to learn and interpret
Content The concept, extent and the place of Auditing Law in the law system. The legal basis and functions of Auditing Law. The Quality Concept of Tax Examination, its aim and features which differentiates it from the others. Authorities in Tax Inspection. Duties, reciprocal obligations, adjusted principles in Tax Auditing. The stages of Tax Auditing. The Result Of Tax Auditing and The Analysis of Tax Auditing Efficiency. The Concept, Quality, Types and aim Of Internal Auditing. Authorized organizations for Internal Auditing, performance Auditing and the effficiency of Internal Auditing in Turkey.
Topics
WeeksTopics
1 Control Concept, Historical Development and Types
2 Auditing standards and auditing standards in Turkey
3 Tax Audit Definition, Objectives Features, Types, and tax audit techniques
4 Tax Auditing Practices Countries: Germany, Britain, France
5 Tax Auditing Practices Countries: Italy, Canada, United States
6 Historical Development of the tax control in Turkey
7 Tax audit and tax review of polling methods
8 Search and information gathering methods of tax audit
9 Midterm
10 Tax audit issues (I)
11 Tax audit issues (II)
12 Effect on Reconciliation of tax audit
13 Other factors that reduce the effectiveness of tax audits
14 Tax Audit in relation to the overall evaluation and discussion
Materials
Materials are not specified.
Resources
ResourcesResources Language
İbrahim ORGAN (2008), Vergi Denetimi ve Türkiye Uygulaması, Gazi Kitabevi, AnkaraTürkçe
İbrahim ORGAN (2008), Vergi Denetimi ve Türkiye Uygulaması, Gazi Kitabevi, AnkaraTürkçe
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam60Final Exam
Midterm Exam40Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes