Economic Analysis: Theory and Practice

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Economic Analysis: Theory and Practice

12(177) - 2010 April

Estimation audit of accounting policies for the taxation purposes

Vol. 9, Iss. 12, APRIL 2010

Available online: 16 April 2010

Subject Heading: Audit

JEL Classification:

Sheshukova T.G. doctor of economic sciences, professor, head of the department of accounting, audit and economic analysis, State Educational Institution of Higher Professional Training “Perm’ State University”
8-342-23-96-254

Orlov D.V. graduate student of the Department of Accounting, Audit and Economic analysis The Perm State University
sheshukova@psu.ru

The necessity of inclusion tax audit procedures in financial statement audit is presented in this article. Here are defined the purpose, major tasks, organizational, technical and methodological aspects for audit of accounting policy for the taxation purposes.

Keywords: audit, taxation, accounting policy, verification, account, control

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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