RISK-ORIENTED TAX AUDIT
Lately we have seen changes in organization of auditors’ work. Focus is made on the complex analysis of finance and business work of the person being audited and, consequently on rejection of total checking and passing-over to checking based on risk criteria. As a rule the major part of finance and...
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| Format: | article |
| Langue: | RU |
| Publié: |
Plekhanov Russian University of Economics
2018
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| Accès en ligne: | https://doaj.org/article/8704b638bf984b37a4036ea080234e10 |
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