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Ira Gang, Arindam Das-Gupta (1996)
Value Added Tax Evasion, Auditing and Transactions MatchingPublic Economics eJournal
林世銘 (2000)
CPA Attested Tax Returns and Tax Evasion
J. Valderrama (1996)
Teoría y práctica de la auditoría
M. Allingham, A. Sandmo (1972)
Income tax evasion: a theoretical analysisJournal of Public Economics, 1
Lluis Frechina (1997)
La determinación de la base imponible en el impuesto sobre sociedades
Desiderio Jordán (1998)
La depuración de microdatos en la explotación estadística del impuesto de sociedades del Instituto de Estudios Fiscales
Suming Lin (2000)
Cpa Attested Tax Returns and Tax EvasionAuditing
American Accounting Association
Twenty five years of audit research
The research focuses on a survey addressed to specialists in the field of financial audit. The purpose is to find out their opinion on aspects related to tax audit, principally in its private but also in its public dimension. Some conclusions are: scope – a high percentage (75 percent) thinks that the scope of a financial audit with respect to tax field should approach all the non‐prescribed tax exercises; tools – the four most important tools used to obtain evidence of a fiscal situation of a company are the following: global similarities (71 percent); external confirmations (56 percent); computer systems (54 percent) and dynamic analysis (53 percent); and responsibility – there exists a slight disagreement about the hypothesis that the auditor may be responsible for the quantification of a probable contingency, but 56.4 percent of the respondents consider the auditor is responsible for a fiscal fraud when (s)he has deliberately hid information about it.
Managerial Auditing Journal – Emerald Publishing
Published: Oct 1, 2004
Keywords: Spain; Auditing standards; Fiscal policy; Taxes; Auditing
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