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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Plekhanov Russian University of Economics
2018
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oai:doaj.org-article:8704b638bf984b37a4036ea080234e102021-11-15T05:20:46ZRISK-ORIENTED TAX AUDIT2413-28292587-925110.21686/2413-2829-2018-2-72-77https://doaj.org/article/8704b638bf984b37a4036ea080234e102018-03-01T00:00:00Zhttps://vest.rea.ru/jour/article/view/462https://doaj.org/toc/2413-2829https://doaj.org/toc/2587-9251Lately 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 business operations conducted by tax-payer lead to tax liabilities on one or other tax. It is not always possible to check all finance and business operations and the efficiency of such checking can be doubtful. It is true that audit proofs collected by the auditor must be sufficient in number, however their number cannot compensate for their low quality. In this connection the article discusses the essence and methodology of risk-oriented tax audit and its key stages, gives examples of the risk card and control procedures of the organization. The author shows that during the analysis of tax risk factors of certain business processes the auditor can work out the optimal plan and strategy of audit and recommend effective ways of minimizing tax risks and eliminating adverse aftereffects of tax risks.Elvira I. BakhtigozinaPlekhanov Russian University of Economicsarticletax risktax auditanalytical proceduresauditor’s proofsEconomics as a scienceHB71-74RUВестник Российского экономического университета имени Г. В. Плеханова, Vol 0, Iss 2, Pp 72-77 (2018) |
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DOAJ |
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DOAJ |
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RU |
| topic |
tax risk tax audit analytical procedures auditor’s proofs Economics as a science HB71-74 |
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tax risk tax audit analytical procedures auditor’s proofs Economics as a science HB71-74 Elvira I. Bakhtigozina RISK-ORIENTED TAX AUDIT |
| description |
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 business operations conducted by tax-payer lead to tax liabilities on one or other tax. It is not always possible to check all finance and business operations and the efficiency of such checking can be doubtful. It is true that audit proofs collected by the auditor must be sufficient in number, however their number cannot compensate for their low quality. In this connection the article discusses the essence and methodology of risk-oriented tax audit and its key stages, gives examples of the risk card and control procedures of the organization. The author shows that during the analysis of tax risk factors of certain business processes the auditor can work out the optimal plan and strategy of audit and recommend effective ways of minimizing tax risks and eliminating adverse aftereffects of tax risks. |
| format |
article |
| author |
Elvira I. Bakhtigozina |
| author_facet |
Elvira I. Bakhtigozina |
| author_sort |
Elvira I. Bakhtigozina |
| title |
RISK-ORIENTED TAX AUDIT |
| title_short |
RISK-ORIENTED TAX AUDIT |
| title_full |
RISK-ORIENTED TAX AUDIT |
| title_fullStr |
RISK-ORIENTED TAX AUDIT |
| title_full_unstemmed |
RISK-ORIENTED TAX AUDIT |
| title_sort |
risk-oriented tax audit |
| publisher |
Plekhanov Russian University of Economics |
| publishDate |
2018 |
| url |
https://doaj.org/article/8704b638bf984b37a4036ea080234e10 |
| work_keys_str_mv |
AT elviraibakhtigozina riskorientedtaxaudit |
| _version_ |
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