RISK-ORIENTED TAX AUDIT

Lately we have seen changes in organization of auditors’ work. Focus is made on the complex analysis of finance and business work of the person being audited and, consequently on rejection of total checking and passing-over to checking based on risk criteria. As a rule the major part of finance and...

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Bibliographic Details
Main Author: Elvira I. Bakhtigozina
Format: Article
Language:Russian
Published: Plekhanov Russian University of Economics 2018-03-01
Series:Вестник Российского экономического университета имени Г. В. Плеханова
Subjects:
Online Access:https://vest.rea.ru/jour/article/view/462