Open AccessAudit of Calculations Under the Profit Tax of Organizations
Author(s) -
Olga Dedova,
L. Ermakova,
А Э Мельгуй
Publication year - 2019
Publication title -
bûlletenʹ nauki i praktiki
Language(s) - English
Resource type - Journals
ISSN - 2414-2948
DOI - 10.33619/2414-2948/41/45
Subject(s) - audit , accounting , business , correctness , certificate , legislature , profit (economics) , joint audit , internal audit , economics , computer science , microeconomics , algorithm , political science , law
The audit is a method of confirming the correctness of operations carried out by economic entities. In some cases, such a certificate in the form of a positive audit opinion allows organizations to be confident in the validity of their calculations with the state on current activities. Therefore, the audit of calculations on taxes and fees, among which one of the most difficult is the algorithm for calculating corporate income tax, should have a clear sequence and be based on legislative acts, so that its results satisfy all interested users of tax reporting.