The role of the audit in calculating the profit tax by the example of LLC "Consulting"

The article is devoted to the analysis of theoretical norms regarding the disclosure of the concept of "profit tax", its role and purpose in the field of taxation of organizations. The main principles of accounting and tax accounting and calculation of profit tax in a commercial organization are considered. There are some proposals that are recommendatory in order to improve the accounting system and the process of internal audit of income tax.