The article considers the approaches to the organization of profit tax audit of trade organizations taking into account their industrial branch specifics. The paper especially identifies the main stages of performing the audit. The authors emphasize that the technique containing the fundamental and concrete audit procedures is the necessary tool when carrying out the validation check of the reliability and correctness of profit tax calculation of trade organizations.
Annex 7 to the Order of the Ministry of Finance of the Russian Federation “Profit taxes: International Financial Reporting Standard (IAS) 12” of November 25, 2011 ¹ 160n. (In Russ.)
Protocol of the Commission on auditing activity under the President of the Russian Federation “Technique of Auditing activity: Tax audit and other accompanying services in tax issues. Communicating with the tax authorities” of July 11, 2000 ¹ 1. (In Russ.)
Protocol of the Council on auditing activity under the Ministry of Finance of the Russian Federation “Methodical Recommendations on tax audit and obligations to the budget when performing audit and providing of accompanying services” of April 22, 2004 ¹ 25 and approved by the Ministry of Finance of the Russian Federation of April 23, 2004. (In Russ.)
Order of the Ministry of Finance of the Russian Federation “On Introduction of the International Financial Reporting Standards in the territory of the Russian Federation” of November 25, 2011 ¹ 160n. (In Russ.)
Order of the Ministry of Finance of the Russian Federation “On Forms of accounting of organizations” of July 02, 2010 ¹ 66n. (In Russ.)
Order of the Ministry of Finance of the Russian Federation “On Approval of plans of bookkeeping accounts of financial economic activity of the organizations and Instructions on its application” of October 31, 2000 ¹ 94n. (In Russ.)
Order of the Ministry of Finance of the Russian Federation “On Approval of Accounting Regulations “Accounting of calculations for a profit tax of organizations” PBU 18/02” of November 19, 2002 ¹ 114n. (In Russ.)
Resolution of the Government of the Russian Federation “Rules (standards) of auditing activity ¹ 20 “Analytical procedures” of September 23, 2002 ¹ 696. (In Russ.)
Savin A.A., Savina A.A. Audit nalogooblozheniya: ucheb. posobie [Taxation audit: a textbook]. Moscow, Vuzovskii uchebnik Publ., 2008, 381 p.
Safonova M.F. Prakticheskii audit: ucheb. posobie [Practical audit: a textbook]. Rostov-on-Don, Phoenix Publ., 2011, 509 p.
Statistics and analytics. Tax analytics. Available at: Link. (In Russ.)
Trade in Russia – 2013. Statistical digest. Available at: http //Link. (In Russ.)
