COURSE UNIT TITLE

: FINANCIAL AUDIT AND REVISION

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MAU 7006 FINANCIAL AUDIT AND REVISION ELECTIVE 3 0 0 10

Offered By

Financial Applications Non-Thesis (Evening)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

ASSOCIATE PROFESSOR KUDRET ŞEVKET SAYIN

Offered to

Financial Applications Non-Thesis (Evening)

Course Objective

With respect to collect taxes properly which are basic financing resource to public expenditures, it's necessary to perform operations about taxation accurate to legislation. For that reason, the aim of this course is providing students information on how to detect discrepancies during implementation by independent audit and revision issues.

Learning Outcomes of the Course Unit

1   Providing sufficient information about auditing, control and revision concepts.
2   Explaining contributions of independent audit process and ervision relation to tax security.
3   Implementing tecniques of auditing and revision
4   Detecting discrepancies that are appeared in process about tax applications
5   Scrutinizing reasıns of applications inconsistent with tax legislation and developing solution proposals

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Concepts of audit and control
2 Types of audit
3 Auditor types
4 Differences between independent audit and tax audit
5 Generally accepted audit standards 1
6 Generally accepted audit standards 2
7 Audit process 1
8 Audit process 2
9 Planning of audit
10 Techniques of collecting audit evidence
11 Revision techniques
12 Control tests and material accuracy tests
13 Tax legislation and legal regulations about auditing in Turkey
14 Analysis of quantitative info in auditing

Recomended or Required Reading

1. Yasin Ulusoy, Bağımsız Dış Denetim, Seçkin Yayıncılık, 2007.
2. Mehmet Altındağ, Vergi ve Revizyon Rehberi, yaklaşım Yayıncılık, 2001.
3. Şibli Güneş, Temel Vergi Rehberi ve Revizyon, Süryay Sürekli Yayınlar.
Yardımcı kaynaklar:
Referanslar:
Diğer ders materyalleri: Ilgili diğer kitaplar, makaleler, raporlar, yargı kararları
vb. kaynaklar.

Planned Learning Activities and Teaching Methods

Student focused theoretical lecturing, discussions on practical cases, examining audit reports.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 STT TERM WORK (SEMESTER)
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE * 0.30 + STT * 0.30 + FIN* 0.40
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.30 + STT * 0.30 + RST* 0.40


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

Consistent with learning outcomes

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

sevketsayin@yahoo.com

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 3 42
Preparation for midterm exam 1 12 12
Preparation for final exam 1 30 30
Preparing assignments 1 30 30
Preparing presentations 1 20 20
Web Search and Library Research 2 25 50
Web Search and Library Research 1 20 20
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 250

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10
LO.11111
LO.2111
LO.3111
LO.411
LO.51111

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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