CONCEPT OF SATISFACTION IN THE PRACTICE OF TAX AUDIT
Journal Title: ВЧЕНІ ЗАПИСКИ ТАВРІЙСЬКОГО НАЦІОНАЛЬНОГО УНІВЕРСИТЕТУ ІМЕНІ В.І. ВЕРНАДСЬКОГО СЕРІЯ: ЕКОНОМІКА ТА СУСПІЛЬСТВО - Year 2018, Vol 29, Issue 1
Abstract
In the article, based on the analysis of normative acts, achievements of predecessors, the problems of modern understanding of the concept of “materiality” and its derivatives in the system of financial control are revealed. In order to create the concept of materiality in the tax audit, the paper explored the definition of “materiality” in the context of the integration features of tax audit. A system of benchmarks for determining the materiality in the performance of a tax audit is considered. It is noted that the magnitude of materiality, its levels depend on the subject and object of the tax audit, and are determined by the auditor based on his professional judgment and experience
Authors and Affiliations
O. V. Artyuh
Keywords
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