The Value оf The Tax Audit In The Republic оf Kazakhstan аnd The Methodology оf Its Conduct
The purpose of the study is devoted to the study of tax audit in the Republic of Kazakhstan. The main reasons for the relevance and necessity of the existence of this type of audit services are identi-fied. The role of the tax accounting system operating in the Republic is indicated. A...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Al-Farabi Kazakh National University
2019-09-01
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| Series: | Хабаршысы. Экономика сериясы |
| Subjects: | |
| Online Access: | https://be.kaznu.kz/index.php/math/article/view/2133/2057 |
| _version_ | 1818890905005850624 |
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| author | Jaxybekova A.K. Kaipova G.S. |
| author_facet | Jaxybekova A.K. Kaipova G.S. |
| author_sort | Jaxybekova A.K. |
| collection | DOAJ |
| description | The purpose of the study is devoted to the study of tax audit in the Republic of Kazakhstan. The main reasons for the relevance and necessity of the existence of this type of audit services are identi-fied. The role of the tax accounting system operating in the Republic is indicated. A description of the tax audit as a whole is given, and the consequences of a properly conducted audit are found. The impact of legislation on the quality of the audit was also noted. Originality / value – criteria are formulated that must be taken into account when drawing up a plan for the upcoming audit, due to the possibility of a risk of not detecting intentional deviations or inadvertent errors. The article also talks about the desirable model of relations between the state, the auditor, and the tax agent. Certain problems have been identified that arise during the audit of taxation in commercial companies. Find-ings – identified the need to improve the methodology of the audit and made recommendations to achieve this goal. |
| first_indexed | 2024-12-19T17:32:20Z |
| format | Article |
| id | doaj.art-43e0ce7206c04947a39f780ac81419f7 |
| institution | Directory Open Access Journal |
| issn | 1563-0358 2617-7161 |
| language | English |
| last_indexed | 2024-12-19T17:32:20Z |
| publishDate | 2019-09-01 |
| publisher | Al-Farabi Kazakh National University |
| record_format | Article |
| series | Хабаршысы. Экономика сериясы |
| spelling | doaj.art-43e0ce7206c04947a39f780ac81419f72022-12-21T20:12:26ZengAl-Farabi Kazakh National UniversityХабаршысы. Экономика сериясы1563-03582617-71612019-09-01129313914710.26577/be-2019-3-e12The Value оf The Tax Audit In The Republic оf Kazakhstan аnd The Methodology оf Its ConductJaxybekova A.K.0Kaipova G.S.1Narxoz University, Kazakhstan, AlmatyNarxoz University, Kazakhstan, AlmatyThe purpose of the study is devoted to the study of tax audit in the Republic of Kazakhstan. The main reasons for the relevance and necessity of the existence of this type of audit services are identi-fied. The role of the tax accounting system operating in the Republic is indicated. A description of the tax audit as a whole is given, and the consequences of a properly conducted audit are found. The impact of legislation on the quality of the audit was also noted. Originality / value – criteria are formulated that must be taken into account when drawing up a plan for the upcoming audit, due to the possibility of a risk of not detecting intentional deviations or inadvertent errors. The article also talks about the desirable model of relations between the state, the auditor, and the tax agent. Certain problems have been identified that arise during the audit of taxation in commercial companies. Find-ings – identified the need to improve the methodology of the audit and made recommendations to achieve this goal.https://be.kaznu.kz/index.php/math/article/view/2133/2057tax auditaudit servicesconsulting servicestaxes and other feesinternal control sys-temassessment of financial activitiestax optimization. |
| spellingShingle | Jaxybekova A.K. Kaipova G.S. The Value оf The Tax Audit In The Republic оf Kazakhstan аnd The Methodology оf Its Conduct Хабаршысы. Экономика сериясы tax audit audit services consulting services taxes and other fees internal control sys-tem assessment of financial activities tax optimization. |
| title | The Value оf The Tax Audit In The Republic оf Kazakhstan аnd The Methodology оf Its Conduct |
| title_full | The Value оf The Tax Audit In The Republic оf Kazakhstan аnd The Methodology оf Its Conduct |
| title_fullStr | The Value оf The Tax Audit In The Republic оf Kazakhstan аnd The Methodology оf Its Conduct |
| title_full_unstemmed | The Value оf The Tax Audit In The Republic оf Kazakhstan аnd The Methodology оf Its Conduct |
| title_short | The Value оf The Tax Audit In The Republic оf Kazakhstan аnd The Methodology оf Its Conduct |
| title_sort | value оf the tax audit in the republic оf kazakhstan аnd the methodology оf its conduct |
| topic | tax audit audit services consulting services taxes and other fees internal control sys-tem assessment of financial activities tax optimization. |
| url | https://be.kaznu.kz/index.php/math/article/view/2133/2057 |
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