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International Accounting
 

Information support of the tax audit of construction companies: international experience and russian practice

Vol. 14, Iss. 39, OCTOBER 2011

Available online: 26 October 2011

Subject Heading: AUDITORS ACTIVITIES

JEL Classification: 

Saphonova M.F. PhD in Economics, professor of chair of audit, Kubansky State Agrarian University
safsf@yandex.ru

Reznichenko D.S. PG student, the department of audit of Kubansky State Agrarian University
qwerty198765@mail.ru

The article considers the concept of tax liabilities as specific elements of financial statements and audit subjects. The system of information provision of the tax audit of the construction organizations, which using the international experience and the Russian practice was built.

Keywords: tax liabilities, audit, information support, the building organization, the international standard

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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