Department of Revenue, Business Tax Audits, Performance Audit
Author: Colorado. Office of State Auditor
Publisher:
Published: 2003
Total Pages: 50
ISBN-13:
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Author: Colorado. Office of State Auditor
Publisher:
Published: 2003
Total Pages: 50
ISBN-13:
DOWNLOAD EBOOKAuthor: Georgia. Department of Audits and Accounts. Performance Audit Operations Division
Publisher:
Published: 2006
Total Pages: 39
ISBN-13:
DOWNLOAD EBOOKAuthor: United States. General Accounting Office
Publisher:
Published: 1976
Total Pages: 160
ISBN-13:
DOWNLOAD EBOOKGAO reviewed the process used by the Internal Revenue Service (IRS) to select individual tax returns for audit. GAO found that most tax returns are selected for audit by a computer or a person other than the examiners who will audit them, and procedures generally protect the taxpayer against abuse. At district offices, most returns are selected because they have good audit potential. About 70 percent of returns audited by district offices are selected by a two-stage system. Returns are first scored as to their audit potential by a computer using sophisticated mathematical formulas. The highest scored returns are then manually screened to determine if an audit is warranted, and, in most cases, what items of income and deductions should be examined. Examiners can sometimes request returns for audit without having to explain why they need them. Overpayers are less likely to have their returns audited than those who underpay. Not enough is known about why taxpayers do or do not comply with the tax laws.
Author: Arizona. Office of the Auditor General
Publisher:
Published: 1985
Total Pages:
ISBN-13:
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Publisher:
Published: 1990
Total Pages: 76
ISBN-13:
DOWNLOAD EBOOKAuthor: Pieter von Wielligh
Publisher: Oxford University Press, USA
Published: 2020-03
Total Pages: 0
ISBN-13: 9780190749040
DOWNLOAD EBOOKAuditing Fundamentals in a South African Context 2e is a practical, applied and engaging introductory textbook that supports students throughout the undergraduate level of the Auditing curriculum. The text is designed to enhance learning by supporting holistic understanding: theory is presented within the framework of the real-world business environment, assisting students to apply principles and standards with an understanding of their context. The text offers a clear pedagogical framework, which supports applied learning and develops independent, critical and reflective engagement with the subject matter. A continuing case study, which follows each stage of the audit of a South African company, demonstrates the practical application of learned principles and the integration of the auditing process with a typical audit client's business. The second edition is comprehensively revised to reflect all relevant, recent changes in the requirements of legislation, financial reporting and auditing pronouncements and codes, and addresses the new Code of Professional Conduct which was issued by the SA Institute of Chartered Accountants in the final quarter of 2018. Additional educational resources support teaching and learning, assisting students to develop the academic skills required to master their studies.
Author: Arizona. Office of the Auditor General
Publisher:
Published: 1985*
Total Pages: 38
ISBN-13:
DOWNLOAD EBOOKAuthor: United States. Internal Revenue Service
Publisher:
Published: 1998
Total Pages: 92
ISBN-13:
DOWNLOAD EBOOKAuthor: Colorado. Office of State Auditor
Publisher:
Published: 1990
Total Pages: 62
ISBN-13:
DOWNLOAD EBOOKAuthor: Connecticut. Auditors of Public Accounts
Publisher:
Published: 2006
Total Pages: 20
ISBN-13:
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