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İzmir Ekonomi Üniversitesi

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    GRADUATE SCHOOL

    Private Law Graduate Program (With Thesis)

    HUK 570 | Course Introduction and Application Information

    Course Name
    Legal Aspects of Audit in Enterprises
    Code
    Semester
    Theory
    (hour/week)
    Application/Lab
    (hour/week)
    Local Credits
    ECTS
    HUK 570
    Fall/Spring
    3
    0
    3
    7.5

    Prerequisites
    None
    Course Language
    Turkish
    Course Type
    Elective
    Course Level
    Second Cycle
    Mode of Delivery -
    Teaching Methods and Techniques of the Course -
    National Occupation Classification -
    Course Coordinator
    Course Lecturer(s)
    Assistant(s) -
    Course Objectives Main financial tables and their risks the principles of internal auditing, external auditing, and tax examination in the framework of commercial law and tax law in enterprises, the results of the audit and examination and the solutions of the disputes regarding to tax examination.
    Learning Outcomes

    The students who succeeded in this course;

    • Analyze the contents of the basic financial statements.
    • Estimates the risks in assets, liabilities and equity management.
    • Explain the concept of audit and auditing standards.
    • Evaluate the effects of external audit regulations on the business management
    • Calculate the risks of tax audit on the enterprises.
    • Choose the compromise path to follow the audit result.
    • Take decision to use the jurisdiction path to follow the audit result.
    • Prepare a due diligence report.
    Course Description In the course, the concept of auditing and auditing standards will be explained. It will be emphasized that the basic financial statements prepared with accounting means what the decision makers care about. The legal aspects of the subject will be discussed by considering the legal regulations regarding the external audit and tax audit. Emphasis will be given to the risks of the assets, liabilities and equity management of the enterprises, and information will be given about the measures to be taken for the timely recognition of these risks. The content and preparation of the Situation Assessment Report, which is important in acquisitions, transfers and mergers, will be explained. Finally, the way of reconciliation and dispute resolution will be dealt with in the resolution of the disputes that will arise after the operation audits. In this way, the legal aspects of the audit in enterprises will be given.
    Related Sustainable Development Goals

     



    Course Category

    		Core Courses
    Major Area Courses
    X
    Supportive Courses
    Media and Management Skills Courses
    Transferable Skill Courses

     

    WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

    Week Subjects Related Preparation
    1 Audit Concept Denetim İlke ve Esasları, p.5-16, Güredin, p. 1-32
    2 Main Financial Tables Muğan, Hoşal, 2012, s.180-217
    3 Risks in cash and inventory management Denetim İlke ve Esasları, s.335- 369 Güredin, s. 371-404, s.427-446
    4 Risks in receivables and liabilities management Denetim İlke ve Esasları, s.435- 453, 469-478 Güredin, s.405-426, 459 – 470
    5 Risks in long term assets management Denetim İlke ve Esasları, s.406 – 420 Güredin, s. 447-458
    6 Risks in owner’s equity and income statement managemen Denetim İlke ve Esasları, s.435- 453 Güredin, s. 485 -511
    7 Audit Standards Denetim İlke ve Esasları, s.17-83 Güredin, s. 33- 62
    8 Midterm Exam
    9 Regulations for books and records Türk Ticaret Kanunu md. 64-88, md.514-518, Vergi Usul Kanunu md. 182-186, 193-196, 210-212, 215-219
    10 Regulations for External Audit Türk Ticaret Kanunu md. 397-406; Bağımsız Denetim Yönetmeliği md 1-10
    11 Regulations for Tax Examination Bilici, 2021, s. 74-85
    12 The compromise path to follow the audit result Bilici, 2021, s. 173-191
    13 The jurisdiction path to follow the audit result Bilici, 2021, s. 192-224
    14 Due Diligence Report The notes will be given by instructor.
    15 Review of the semester
    16 Final Exam

     

    Course Notes/Textbooks

    Ersin Güredin, Denetim ve Güvence Hizmetleri, Türkmen Kitapevi, 14. Baskı, 2014

    Bilici Nurettin, Vergi Hukuku Cilt:1, 52. Baskı, Savaş Yayınevi, Ankara 2021

    C.Şımga Muğan and N.Hoşal Akman, Principles of Financial Accounting Based on IFRS, 5th Edition, McGrawHill,2012
    Suggested Readings/Materials

    The notes will be given by Lecturer

     

    EVALUATION SYSTEM

    Semester Activities Number Weigthing
    Participation
    Laboratory / Application
    Field Work
    Quizzes / Studio Critiques
    Portfolio
    Homework / Assignments
    Presentation / Jury
    1
    10
    Project
    1
    20
    Seminar / Workshop
    Oral Exams
    Midterm
    1
    30
    Final Exam
    1
    40
    Total

    Weighting of Semester Activities on the Final Grade
    3
    60
    Weighting of End-of-Semester Activities on the Final Grade
    1
    40
    Total

    ECTS / WORKLOAD TABLE

    Semester Activities Number Duration (Hours) Workload
    Theoretical Course Hours
    (Including exam week: 16 x total hours)
    16
    3
    48
    Laboratory / Application Hours
    (Including exam week: '.16.' x total hours)
    16
    0
    Study Hours Out of Class
    15
    6
    90
    Field Work
    0
    Quizzes / Studio Critiques
    0
    Portfolio
    0
    Homework / Assignments
    0
    Presentation / Jury
    1
    15
    15
    Project
    1
    27
    27
    Seminar / Workshop
    0
    Oral Exam
    0
    Midterms
    1
    20
    20
    Final Exam
    1
    25
    25
        Total
    225

     

    COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

    #
    		 Program Competencies/Outcomes
    * Contribution Level
    1
    2
    3
    4
    5
    1 To consolidate the ability of interpretation of events on the basis of legal principles by analytical thinking in the field of private law.
    -
    -
    -
    -
    X
    2 The acquisition of knowledge on private law and its sub-disciplines.
    -
    -
    -
    -
    X
    3 To generate new information putting together the knowledge of various disciplines with theoretical and applied ones that are gained from expert level of private law.
    -
    -
    -
    -
    X
    4 To have the ability for utilizing theoretical and applied knowledge gaining from expert level of private law on the analysis of the problems.
    -
    -
    -
    -
    X
    5
    To be able to interpret with a critical point of view by making connection between legal concepts, institutions and methods.
    -
    -
    -
    -
    X
    6 To be able to convey the expert level of knowledge and equipment that will be possessed on private law and its sub-disciplines effectively verbally and in writing.
    -
    -
    -
    X
    -
    7 To be able to solve legal disputes, particularly those brought before the judicial bodies.
    -
    -
    -
    X
    -
    8 To be able to have effective communication skills.
    -
    X
    -
    -
    -
    9 To pursue social, scientific and ethical values during the processing and evaluation of knowledge.
    -
    X
    -
    -
    -
    10 To be able to conduct an independent study that requires specialty in the field of private law and about its sub-disciplines.
    -
    -
    X
    -
    -

    *1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest

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