Activation of reliance on the financial statements audited by auditors Settling accounts in the tax process | ||
| Al Kut Journal of Economics Administrative Sciences | ||
| Article 1, Volume 0, Issue 15, May 2018, Pages 177-199 | ||
| Author | ||
| Mohamed Helo Daood Alkarsan and Deyaa Megbel Matrood | ||
| Abstract | ||
| Abstract The summary of this research to activation rely on financial statements approved by Auditors in taxation in Iraq , through a review Abstract The summary of this research to activation rely on financial statements approved by Auditors in taxation in Iraq , through a review of the relationship between the accounting and tax side and in another hand between the rules of professional conduct and standards that govern the work of the auditor on the other in order to identify the reasons for non-use of these statements . The research was based on the hypothesis that (companies that prepare financial statements are characterized by reliability and certified auditor helps in the possible adoption by the financial Authority in taxation) . To prove this hypothesis came Find two aspects first theoretical been a focus on the importance of the accounting information which characterized with reliability and auditing and preparation according to the rules of professional conduct, and the second represents the practical side and was a two case studies as a model of style followed in taxation as well as a survey of the views of a number of staff financial authority and auditors on the subject of the research. The research found a number of conclusions, including the lack of scientific analytical look to data from the financial statements of the prior fiscal authority and approved or not is based on comparison with the controls set by the financial authority itself, which represents red lines for its employees is difficult to overcome . of the relationship between the accounting and tax side and in another hand between the rules of professional conduct and standards that govern the work of the auditor on the other in order to identify the reasons for non-use of these statements . The research was based on the hypothesis that (companies that prepare financial statements are characterized by reliability and certified auditor helps in the possible adoption by the financial Authority in taxation) . To prove this hypothesis came Find two aspects first theoretical been a focus on the importance of the accounting information which characterized with reliability and auditing and preparation according to the rules of professional conduct, and the second represents the practical side and was a two case studies as a model of style followed in taxation as well as a survey of the views of a number of staff financial authority and auditors on the subject of the research. The research found a number of conclusions, including the lack of scientific analytical look to data from the financial statements of the prior fiscal authority and approved or not is based on comparison with the controls set by the financial authority itself, which represents red lines for its employees is difficult to overcome . | ||
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