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Tax audit, document types, Global Reconciliation Procedure, Internal and…

- - - - Urías (1987, pp. 115-116), defines the procedures of audit as "a set of investigative techniques that the
        auditor applies to the information subject to review, through the which obtain evidence to support their professional opinion.
        
        tax audit techniques
        
        Oral investigation or inquiry
        
        Observation and verification
        
        Checking the financial statements with the records that support them
        
        Calculation and analysis
        
        General study of the company's taxation
  - - - That the company decides to make the corresponding adjustment in the financial statements
      - That the company does not make the adjustment, in which case the auditor will undertake any of
        the following actions:Qualify the opinion if the contingencies are significant, Require a note to the financial statements to be included, Do not rate the opinion