Standardization of tax audit in the conditions of changing the control paradigm
Standardization of tax audit functioning in the conditions of control paradigm change. Analysis of legislative, normative-legal acts, scientific achievements. Development of a multilevel model of tax audit regulation, application of internal standards.
| Рубрика | Бухгалтерский учет и аудит |
| Вид | статья |
| Язык | английский |
| Дата добавления | 29.07.2021 |
| Размер файла | 592,7 K |
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At the same time, internal standardization of tax audit should be carried out, as a result of which the methodology, organization, and procedure of its implementation will be reflected in details in the intra-firm standards, but, certainly, in accordance with the methodological principles and requirements of international / national auditing standards. In this regard, the general perception of internal standards should be based on their particular procedure as well as on the degree of their meaningful unification and depending on the subjects of development - associations of auditors or individual economic entities in the form of auditors / audit firms. It is through such an internal ranking that the level of requirements at the level of the audit firm / auditor will reduce the complexity of audit activities, ensure reliability, the proper quality of tax audit, and generally improve its efficiency.
We are convinced that standardization according to such a conceptual model will allow the carrying out of the tax audit in a systematic, complex, normative relevance at the appropriate levels.
References
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