COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
MALI 317TAX AUDITING3 + 05th 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 prerequisites.
Corequisite No corequisites.
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 11PO 12
LO 01555555555555
LO 02545454545454
LO 03545454545454
LO 04545454545454
LO 05545454545454
Sub Total252125212521252125212521
Contribution545454545454

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration14342
Hours for off-the-classroom study (Pre-study, practice)13339
Assignments11010
Mid-terms11313
Final examination12626
Total Work Load

ECTS Credit of the Course






130

5

COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2012-2013 Fall1İBRAHİM ORGAN

Course Details
Course Code:  MALI 317 Course Title:  TAX AUDITING
L+P Hour : 3 + 0   Course Code : 1   Language Of Instruction: Turkish Course Semester :  2012-2013 Fall
Course Coordinator :  PROFESSOR İBRAHİM ORGAN E-Mail:  iorgan@pau.edu.tr, Phone Number :  296 2663, 296 2663, 296 2663, 296 2709, 296 2589,
Course Location İİBF C0207,
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.
Attendance : %
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
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