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Working paper
Standard-setting in auditing: Insights from PCAOB inspections
In: Journal of accounting and public policy, Band 39, Heft 4, S. 106756
ISSN: 0278-4254
SSRN
Auditing and Accountability
In: Oxford Research Encyclopedia of Politics
"Auditing and Accountability" published on by Oxford University Press.
Overview of Tax Auditing Careers and Auditing Standards
In all the accounting and auditing courses needed to earn a Master's Degree in Accounting at the University of New Haven, nothing is taught about tax auditing. Whenever the average person hears the word "audit," he or she immediately thinks of the Internal Revenue Service, and breaks out in a cold sweat. Tax auditors are not ogres or monsters, but accountants who work for a government's tax administration. Every state in the United States employs a staff of auditors to help enforce its tax laws. Tax auditing is different from financial statement auditing, internal auditing, and governmental auditing. There are many common factors and some distinct variations among all four types of auditing that will be discussed in depth. Each audit type has its own set of standards to be observed, which are presented and analyzed. Governments finance their operations primarily through tax revenues. The government must rely on taxpayers to voluntarily comply with the tax laws. The method used to enforce the government's tax laws is the tax audit. Tax audits are necessary because taxpayers will not continue to comply without some incentive to do so. Compliance and auditing are interrelated. Public relations plays an important role in maintaining compliance and in successful enforcement efforts. The procedures used to conduct a tax audit can be described in terms that are common to all types of tax audits. The specific evidence gathering steps are unique to each different tax administered by each different tax authority. A career as a tax auditor can be fun, stressful, exciting, boring, challenging, frustrating, rewarding, dangerous, cushy, and more. We will take a look at some of the interesting facets of life within a tax administration. Libraries are fuil of books and magazines on the Internai Revenue Service, but there is nothing on any other type of tax auditing. I wanted to know more, so I sent a questionnaire to state tax departments across the United States. Many tax officials took the time to respond. I have compiled and ...
BASE
Auditing
This comprehensive textbook provides up-to-date coverage of auditing in an accessible style and clearly explains the key features of auditing in short, easily readable sections that promote effective learning
Öko-Auditing — Environmental Auditing
In: Umweltökonomie und zukunftsfähige Wirtschaft, S. 99-99
Status report on inspection philosophy, inspection organisation and inspection practices: draft
In: General distribution 95,3
Status report on regulatory inspection philosophy, inspection organisation and inspection practices
In: OCDE-GD 97,140