Tax audits: definition and methods.

The article reveals information about the tax audit. Under the audit refers to the independent audit of the accounting statements of the audited entity for the purpose of expressing an opinion on reliability of such reporting. However, the presence of such reporting of a number of tax figures that a...

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Main Author: M. G. B. K. Baydauletov Akylbayeva
Format: Article
Language:English
Published: Al-Farabi Kazakh National University 2016-12-01
Series:Хабаршысы. Экономика сериясы
Subjects:
Online Access:http://be/index.php/math/article/view/1538
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author M. G. B. K. Baydauletov Akylbayeva
author_facet M. G. B. K. Baydauletov Akylbayeva
author_sort M. G. B. K. Baydauletov Akylbayeva
collection DOAJ
description The article reveals information about the tax audit. Under the audit refers to the independent audit of the accounting statements of the audited entity for the purpose of expressing an opinion on reliability of such reporting. However, the presence of such reporting of a number of tax figures that are generated outside of accounting, and the necessity of their proof in the audit demanded from the auditors of new knowledge and experience. Still not defined the place of tax audit in the structure of services rendered by auditing organizations and individual auditors. So the problem of tax audit lies in the fact that legally this type of audit is not fixed. The article reveals the essence of the tax audit, determined by its position in the control system in General and in the modern system of the Kazakhstan audit in particular, given the definition of the tax audit, formulated its subject, method, functions and also identifies the relationship of the tax audit of efficiency of economic activity.
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spelling doaj.art-759b79efc2dd4ddcb1f448a236363deb2023-10-03T11:11:20ZengAl-Farabi Kazakh National UniversityХабаршысы. Экономика сериясы1563-03582617-71612016-12-011142/2Tax audits: definition and methods.M. G. B. K. Baydauletov Akylbayeva0Al-Farabi Kazakh National UniversityThe article reveals information about the tax audit. Under the audit refers to the independent audit of the accounting statements of the audited entity for the purpose of expressing an opinion on reliability of such reporting. However, the presence of such reporting of a number of tax figures that are generated outside of accounting, and the necessity of their proof in the audit demanded from the auditors of new knowledge and experience. Still not defined the place of tax audit in the structure of services rendered by auditing organizations and individual auditors. So the problem of tax audit lies in the fact that legally this type of audit is not fixed. The article reveals the essence of the tax audit, determined by its position in the control system in General and in the modern system of the Kazakhstan audit in particular, given the definition of the tax audit, formulated its subject, method, functions and also identifies the relationship of the tax audit of efficiency of economic activity.http://be/index.php/math/article/view/1538Audittax auditaudit servicesaudit practicetax risks
spellingShingle M. G. B. K. Baydauletov Akylbayeva
Tax audits: definition and methods.
Хабаршысы. Экономика сериясы
Audit
tax audit
audit services
audit practice
tax risks
title Tax audits: definition and methods.
title_full Tax audits: definition and methods.
title_fullStr Tax audits: definition and methods.
title_full_unstemmed Tax audits: definition and methods.
title_short Tax audits: definition and methods.
title_sort tax audits definition and methods
topic Audit
tax audit
audit services
audit practice
tax risks
url http://be/index.php/math/article/view/1538
work_keys_str_mv AT mgbkbaydauletovakylbayeva taxauditsdefinitionandmethods