Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
7İŞL421Tax Audit2+0+02318.08.2026
Course Details
Language of Instruction Turkish
Level of Course Unit Bachelor's Degree
Department / Program Economics
Type of Program Formal Education
Type of Course Unit Elective
Course Delivery Method Face To Face
Objectives of the Course This course aims to introduce students to the concepts, processes, and techniques of tax auditing. It provides analytical insights into preventing tax losses, utilizing auditing methods effectively, and applying tax laws.
Course Content This course aims to introduce students to the concepts, processes, and techniques of tax auditing. It provides analytical insights into preventing tax losses, utilizing auditing methods effectively, and applying tax laws.
Course Methods and Techniques • Lectures
• Case studies
• Group discussions
Prerequisites and co-requisities None
Course Coordinator Sekreter Turgay Bozan
Name of Lecturers None
Assistants None
Work Placement(s) No

Recommended or Required Reading
Resources Vergi Denetimi
Course Notes 70% attendance is mandatory.

Course Category
Social Sciences %100

Planned Learning Activities and Teaching Methods
Activities are given in detail in the section of "Assessment Methods and Criteria" and "Workload Calculation"

Assessment Methods and Criteria
In-Term Studies Quantity Percentage
Mid-terms 1 % 40
Final examination 1 % 60
Total
2
% 100

 
ECTS Allocated Based on Student Workload
Activities Quantity Duration Total Work Load
Course Duration 15 2 30
Mid-terms 1 30 30
Final examination 1 30 30
Total Work Load   Number of ECTS Credits 3 90

 
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 Explain the conceptual foundation and importance of tax auditing
2 Evaluate the processes and legal framework of tax auditing
3 Identify tax evasion and irregularities
4 Understand and apply electronic auditing methods
5 Analyze risk-based auditing approaches

 
Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 Introduction to the Basic Concepts of Tax Auditing
2 Legal Framework of Tax Auditing
3 Tax Inspection Processes
4 Types of Tax Evasion and Examples
5 Types of Irregularities and Penal Sanctions
6 Risk-Based Auditing Techniques
7 Introduction to Electronic Auditing Methods
8 Midterm Exam Week
9 Risk Management and Tax Auditing
10 Preparation of Audit Reports
11 Tax Auditing System in Turkey
12 International Tax Auditing Practices
13 Ethical Issues in Tax Auditing
14 General Review and Evaluation
15 General Review and Evaluation
16 Final Exam

 
Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7 P8 P9 P10 P11 P12
All 2 3 2 3 2 3 2 3 2 3 2 1
C1 2 3 2 4 2 3 2 3 2 3 2 1
C2 3 2 3 2 3 2 2 2 3 1 2 1
C3 2 2 3 3 2 3 2 3 1 2 2 1
C4 2 2 3 2 3 2 3 2 3 2 3 1
C5 2 3 2 3 2 3 2 3 2 3 2 1

  Contribution: 1: Very Slight 2:Slight 3:Moderate 4:Significant 5:Very Significant