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Tax audit, Zelideth Ospina 1-47-813 - Coggle Diagram
Tax audit
Audit Program
Permanent Archive
In the working papers must be foreseen the columns in which the examination of the concepts listed below.
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exemptions, allowances, deductions
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Taxpayer Law
Panama is a sovereign State and independent. His government is unitary. republican, democratic and representative.
Concepts
Audit can be defined as “an systematic process for obtaining and evaluating the evidence objectively related to reports on activities economics and other events related.
Obligations
The tax audit consists of analyzing all the processes of a company that have tax significance, in order to:
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• Present and future tax planning, global environment.
• Preventive criteria, "reinsurance" and anticipation.
Contributions Update
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Process Review – Part A
Tax opinion
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purpose
The purpose of the state exam financial, is to express an opinion independent professional about himself these states present the situation finance according to the principles of accounting generally accepted.
Some Requirements
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• Affirmation that the audit was performed in accordance with generally accepted auditing standards.
• Statement that auditing standards generally accepted procedures require the auditor to plan and perform his job.
Recommendations
Once obtained and documented the evidence the auditor should conclude whether the same is sufficient and adequate to issue a opinion or if, on the contrary, you should refrain to issue a professional opinion.
Infractions and Crimes
Evidence Documentation
For the auditor, adequately document the evidence obtained it's of vital importance.
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Definition
We could say that the process of obtaining of evidence begins for the tax auditor practically private at the moment when he entity, as a possible client, requests from the itself a collaboration proposal professional.
Evidence Evaluation
Once obtained and documented the evidence the auditor should conclude whether the same is sufficient and adequate to issue a opinion or if, on the contrary, you should refrain to issue a professional opinion.
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