TAX AUDIT AS A SEPARATE ITEM IN THE SYSTEM OF GENERAL AUDIT
https://doi.org/10.21686/2500-3925-2014-6-37-41
Abstract
The article describes General concepts of the audit, the purpose and the essence of the tax audit, determines the methods of calculation of the tax burden, describes the ratio of the total and tax audit. Comparative analysis with the purpose of definition of tax audit as a separate element of the system of General audit is given. Conclusion about expediency of holding events for tax audit for the purpose of reduction of tax risks of economic entities is made.
About the Author
Aleksey F. Akhmetshin
Moscow State University of Economics, Statistics and Informatics (MESI)
Russian Federation
Russian Federation
References
1. Федеральный закон от 30.12.2008 г. № 307-ФЗ «Об аудиторской деятельности»
2. Федеральные правила (стандарты) аудиторской деятельности (утв. постановлением Правительства РФ от 23 сентября 2002 г. № 696) (ред. от 22.12.2011)
3. Методика аудиторской деятельности «Налоговый аудит и другие сопутствующие услуги по налоговым вопросам. Общение с налоговыми органами» (одобрена Комиссией по аудиторской деятельности при Президенте Российской Федерации 11 июля 2000 г. Протокол № 1)
4. Спирина М.А. Моделирование инструментальной поддержки налогового администрирования: автореферат дис. канд. эконом. наук. - Москва: МЭСИ, 2007. - 22 с
5. The Federal law from 30.12.2008, № 307-FZ “On auditing”
6. Federal rules (standards) of auditing activity (appr. by decree of the RF Government of 23 September 2002 № 696) (as amended on 22.12.2011)
7. Methods of auditing activities “of the Tax audit and other related services on tax matters. Communication with tax authorities” (approved by the Commission on auditor activity at the President of the Russian Federation on July 11, 2000, Protocol № 1)
8. Spirina M.A. Modeling support tools of tax administration: abstract of thesis Cand. economy. of Sciences. - M.: MESI, 2007. - 22 C
Review
For citations:
Akhmetshin A.F. TAX AUDIT AS A SEPARATE ITEM IN THE SYSTEM OF GENERAL AUDIT. Statistics and Economics. 2014;(6):37-41. (In Russ.) https://doi.org/10.21686/2500-3925-2014-6-37-41
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