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Opinion poll about tax audit

Opinion poll about tax audit 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Managerial Auditing Journal Emerald Publishing

Opinion poll about tax audit

Managerial Auditing Journal , Volume 19 (8): 27 – Oct 1, 2004

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References (8)

Publisher
Emerald Publishing
Copyright
Copyright © 2004 Emerald Group Publishing Limited. All rights reserved.
ISSN
0268-6902
DOI
10.1108/02686900410557890
Publisher site
See Article on Publisher Site

Abstract

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.

Journal

Managerial Auditing JournalEmerald Publishing

Published: Oct 1, 2004

Keywords: Spain; Auditing standards; Fiscal policy; Taxes; Auditing

There are no references for this article.