What are the consequences of a lack of accounting presentation?


Where the company does not provide the necessary accounting documents to the auditor to carry out its audit, the auditor shall draw up a report indicating that the accounts have not been presented . It must be drawn up in duplicate and signed by the company. A copy must be given to him.
The auditor may then, under certain conditions, apply a contradictory redress procedure and thus reconstitute the company's profit. In the most serious cases, and, in case of rejection of accounting  including an estimated assessment procedure can even be implemented. Here, the burden of proof will be reversed and it will be for the company to demonstrate the exaggeration of the new bases retained by the tax administration.
Conclusion : Accounting auditing is a fairly complex procedure in practice. Care should be taken to detect any procedural flaw or procedural flaw.

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