Audit of calculations under the profit tax of organizations
Автор: Dedova Olga, Ermakova Lyudmila, Melgui Andrei
Журнал: Бюллетень науки и практики @bulletennauki
Рубрика: Экономические науки
Статья в выпуске: 4 т.5, 2019 года.
Бесплатный доступ
The audit is a method of confirming the correctness of operations carried out by economic entities. In some cases, such a certificate in the form of a positive audit opinion allows organizations to be confident in the validity of their calculations with the state on current activities. Therefore, the audit of calculations on taxes and fees, among which one of the most difficult is the algorithm for calculating corporate income tax, should have a clear sequence and be based on legislative acts, so that its results satisfy all interested users of tax reporting.
Audit methodology, corporate income tax, recognition of income and expenses, audit procedures
Короткий адрес: https://sciup.org/14115371
IDR: 14115371 | DOI: 10.33619/2414-2948/41/45