The accounting audit


The accounting audit is a tax audit form. For best accountancy training Best school of accountancy In Lahore. It is, however, a concept to be grasped with great caution, as the rules which surround it are numerous. Compta-Facile dedicates this form and answers the questions: what is an accounting audit? How does it work? What are the powers of the auditors? What follow-up is given to the control?
What is an accounting check?
By definition, the accounting audit is a tax audit consisting of various transactions aimed at examining the accounting of an enterprise. This control makes it possible to compare certain material or extra-accounting data with that resulting from its accounting. The following taxes may be subject to an audit: the income tax (BIC, BNC or BA), the corporation tax and the value added tax.
Accounting verification is used to monitor the accuracy and completeness of returns and to correct upward or downward adjustments or deductions.
There are three forms of accounting verification:
The general accounting audit (the company's tax position is checked against all taxes),
The one-off audit (only one point or a specific tax of the company's tax position is verified),
The so - called audit-diagnostic (simplified procedure for small businesses and non-commercial profit holders) audit.
Note: A company's audit can be (and often is the case in practice) extended to the control of the tax position of the manager or manager. This is a contradictory examination of the personal tax situation. This control is called an extensive accounting verification and the personal tax status checks of the persons concerned are carried out at the same time as those aimed at controlling the accounting of the company or immediately afterwards.

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