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TAX AUDIT (AUDIT PROGRAM (PERMANENT FILE (CONSTANCE, WORKING DOCUMENTS,…
TAX AUDIT
AUDIT PROGRAM
PERMANENT FILE
CONSTANCE, WORKING DOCUMENTS, INFORMATION OBTAINED, SELECT TESTS.
THE CONTRIBUTOR'S RIGHT
NATURAL AND LEGAL PERSON, OBJECT OF TAX, TYPES OF TAXPAYER, DUTIES AND LAW OF CONTRIBUTOR.
CONCEPT
INDEPENDENT PROCESS, OBJECTIVE PERSONS, COURT OBLIGATIONS, ANALYZE FISCAL MANAGEMENT.
OBLIGATIONS
COMPLIANCE OF STANDARDS, MAINTAIN INDEPENDENCE, CRITERION, IMPERIALISM, CARE IMAGE
UPDATE OF CONTRIBUTIONS
PROCESS REVIEW
SECTIONS, AUDITOR'S OPINION, NEGATIVE OPINION, OPINION AND OPINION
WORK PAPERS
DOCUMENT RECEIVED, SUPPORT DOCUMENT, MORAL OBLIGATION, PRESENTATION PAPER
TAX OPINION
OBJECTIVE, PURPOSE, REQUIREMENTS, DATE OF THE OPINION.
RECOMMENDATIONS
EVIDENCE OF THE AUDITOR, OPINION OF THE AUDITOR, SUGGESTED OF THE AUDITOR.
INFRACTIONS AND CRIMES
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EVIDENCE EVALUATION
OPINION OF THE AUDITOR, DEDUCTIVE REASONING, DISCRETION IN THE REPORT
ACCUMULATION OF EVIDENCE
OBTAINING EVIDENCE, ACCOUNTING VERIFICATION, FISCAL VERIFICATION, PHYSICAL DEMONSTRATION
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ADMINISTRATIVE RESOURCES
QUALIFICATION PROCEDURE
CROSSING OF INFORMATION, CONCLUSIONS ACHIEVED, TEST OF COMPLIANCE, APPLIED PROCEDURE.
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IS
IT IS A SYSTEMATIC PROCESS TO OBTAIN AND EVALUATE OBJECTIVELY THE EVIDENCE RELATED TO ECONOMIC ACTIVITIES.