Information Package / Course Catalogue
Tax Audit in Business
Course Code: MHY531
Course Type: Area Elective
Couse Group: Second Cycle (Master's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

Introduction to foreign trade, basic concepts, patterns of delivery, patterns of payment, foreign exchange transactions and its accounting, import and export transactions and its accounting are going to examine.

Course Content

Tax Audit: description, purpose, kinds and technics.

Name of Lecturer(s)
Learning Outcomes
1.To activate the accounting audit learnings by tax audit.
2.To get how to examine the income statement with tax approach.
3.To get how to examine the balance sheet with tax approach.
4.To get to back up his accountant identity with tax regulations.
5.To get to integrate the tax concept to the accounting concept.
Recommended or Required Reading
1.Türk Vergi Kanunları
Weekly Detailed Course Contents
Week 1 - Theoretical
Tax Audit: description, purpose, kinds and technics.
Week 2 - Theoretical
Auditing of current assets, auditing of liquid assets.
Week 3 - Theoretical
Auditing of securities.
Week 4 - Theoretical
Auditing of trade receivables.
Week 5 - Theoretical
Auditing of other receivables.
Week 6 - Theoretical
Auditing of inventories.
Week 7 - Theoretical
Auditing of accounts of construction firms.
Week 8 - Intermediate Exam
Midterm Exam
Week 9 - Theoretical
Auditing of expense relating to future Periods and income accruals.
Week 10 - Theoretical
Auditing of other current assets.
Week 11 - Theoretical
Auditing of fixed assets.
Week 12 - Theoretical
Auditing of current liabilities.
Week 13 - Theoretical
Auditing of long term liabilities.
Week 14 - Theoretical
Auditing of equity capitals.
Week 15 - Theoretical
Auditing of income statement.
Week 16 - Final Exam
Final Exam
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory144398
Midterm Examination110111
Final Examination114216
TOTAL WORKLOAD (hours)125
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
PÇ-9
OÇ-1
3
3
3
3
3
5
5
4
4
OÇ-2
4
4
4
4
4
4
4
4
4
OÇ-3
3
5
3
5
2
5
4
4
4
OÇ-4
3
3
3
3
5
5
4
4
4
OÇ-5
4
4
4
4
4
2
2
5
4
Adnan Menderes University - Information Package / Course Catalogue
2026