Audit of calculations on vat and profit tax: problems and solutions

The article is devoted to the presentation of topical issues of the audit of calculations for VAT and income tax. Defined tasks that must be addressed when checking calculations for taxes, in the light of international auditing standards. The objects of the audit of calculations for VAT and income tax are disclosed in detail. The problematic issues of the audit of tax calculations are highlighted, the ways of their solution are indicated. Conclusions about the need for an audit of calculations for VAT and income tax on a regular basis.