Please enable JavaScript.
Coggle requires JavaScript to display documents.
TAX AUDIT, Aristnel Cisneros 9-745-1199 - Coggle Diagram
TAX AUDIT
Phases
-
Issuance of opinion
Consists in
-
Delivery of audit report
- Issuance of professional opinion
- Analysis of the entity actions
- Reflection of the evidence
-
-
-
exist
-
Procedures
They are the set of investigation techniques that the auditor applies to the information subject to review, through which he obtains evidence to support his opinion.
Opinion
It is the document that the public accountant writes in accordance with the standards of his profession, regarding the nature, scope and result of the examination carried out.
-
objective
Express an opinion as to whether the financial statements are reasonably presented in accordance with Generally Accepted Accounting Principles.
-