TAX AUDIT

MUD511

Course Type

Elective Course

Course Level

Master's Degree Without Thesis

Year of Study

Semester

ECTS

Name of Lecturer(s)

Learning Outcomes

At the end of this course, the students;

It is ensured that the accounting audit information becomes effective through tax auditing.
Learns how to look at the accounts in the Income Statement with a tax approach.
Learns how to look at the accounts in the balance sheet with a tax approach.
Learns to support her accountant identity with knowledge of tax legislation.
Learns to integrate the concept of tax into the concept of accounting.

Mode of Delivery

Face to face

Prerequisites

Recommended Optional Programme Components

Course Description

Course Contents

WEEK	TOPICS
1^st Week	Tax audit, definition, purpose, types, techniques
2^nd Week	Tax audit of Current Assets account class, tax audit of 10 Liquid Values account group
3^rd Week	Tax audit of the Securities account group
4^th Week	Tax audit of the Trade Receivables account group
5^th Week	Tax audit of the Other Receivables account group
6^th Week	Tax audit of the inventories account group
7^th Week	Tax audit of the Yearly Construction and Repair Costs account group
8^th Week	Midterm
9^th Week	Tax audit of the Expenses and Income Accruals for Future Years account group
10^th Week	Tax audit of Other Current Assets account group
11^th Week	Tax audit of Fixed Assets account class
12^th Week	Tax audit of the Short-Term Foreign Resources account class
13^th Week	Tax audit of the Long Term Foreign Resources account class
14^th Week	Tax audit of the equity account class
15^th Week

Recommended or Required Reading

Planned Learning Activities and Teaching Methods

Assessment Methods and Criteria

	Quantity	Percentage (%)
Mid-term	1	30
Assignment	1	10
Oral Exam	1	10
Total(%)		50
Contribution of In-term Studies to Overall Grade(%)		50
Contribution of Final Examination to Overall Grade(%)		50
Total(%)		100

ECTS Allocated Based on Student Workload

Activities	Quantity	Duration (Hour)	Total Workload (Hour)
Midterm exam	1	3	3
Preparation for Quiz	1	3	3
Individual or group work	14	8	112
Preparation for Final exam	1	40	40
Course hours	14	3	42
Preparation for Midterm exam	1	20	20
Laboratory (including preparation)
Final exam	1	3	3
Homework	2	40	80
Total Work Load			303
Total Work Load / 30 (h)			10.1
ECTS Credit of the Course			10

Language of Instruction

Turkish

Work Placement(s)