Information Package / Course Catalogue
Tax Auditing and Analysis
Course Code: MHY510
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

Providing necessary knowledge about Fundamentals of Audit, Organisation of tax authority, Stages and timing of tax inspections and Finalisation of tax inspections.

Course Content

Fundamentals of Audit, Terms of Audit, Functions-aims of audit, Stages and timing of tax inspections, Finalisation of tax inspections.

Name of Lecturer(s)
Learning Outcomes
1.To provide information about Fundamentals of Audit
2.To provide information about Terms of Audit
3.To be able to evaluate the types of tax audits
4.To be able to understand the most intense kind in Turkey and interpret the tax audit
5.Explains the Tax Audit Organization and functioning of the organization
Recommended or Required Reading
1.Fazıl Tekin (2007), Vergi Denetimi, Seçkin Kitabevi, Ankara
2.Abdurrahman Akdoğan (2003), Türk Vergi Sistemi ve Uygulaması, Gazi Kitabevi, Ankara
Weekly Detailed Course Contents
Week 1 - Theoretical
Description of the audit, History and Types
Week 2 - Theoretical
Control Techniques and Methods
Week 3 - Theoretical
Overview of the Turkish Tax System and Tax Audit Related to General Remarks
Week 4 - Theoretical
Independent Auditor and Chartered Accountant Auditing
Week 5 - Theoretical
Tax Audit Review and Evidence of Freedom
Week 6 - Theoretical
Inspection
Week 7 - Theoretical
Widespread and intensive Control
Week 8 - Intermediate Exam
Midterm Exam
Week 9 - Theoretical
Tax Analysis, Objectives, Functions, Difference and Other Types of Control Method
Week 10 - Theoretical
Tax Audit and Tax Audit Process Techniques
Week 11 - Theoretical
Search / Dial-In Review
Week 12 - Theoretical
General Remarks on the Organization of Tax Audit
Week 13 - Theoretical
Tax Audit Institutions
Week 14 - Theoretical
Supreme Audit
Week 15 - Theoretical
Overall Rating
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 - Theory143384
Individual Work62224
Midterm Examination1617
Final Examination18210
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
4
4
4
4
4
4
4
4
4
OÇ-2
3
3
3
3
3
5
4
4
4
OÇ-3
4
4
4
4
4
4
4
4
4
OÇ-4
3
3
3
3
3
3
5
4
4
OÇ-5
4
4
4
4
4
4
4
4
4
Adnan Menderes University - Information Package / Course Catalogue
2026