Tax Audits Based on Risk-Based Audit Approaches

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

Shiri Hokmabadi Ali; JAMSHIDI HAMID; MIRSEPASI NILOUFAR

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2018 | Volume:10 | Issue:37 Page(s): 147-162

Download Full-Text

Persian Verion

View:

1,981

Download:

Cites:

Information Journal Paper

Title

Tax Audits Based on Risk-Based Audit Approaches

Author(s)

Shiri Hokmabadi Ali | JAMSHIDI HAMID | MIRSEPASI NILOUFAR | Issue Writer Certificate

Keywords

AuditQ1

risk auditQ1

taxQ1

tax auditQ1

the importance of internal controlsQ1

Abstract

Importance as a major source of state income tax, known to everybody, accordingly tax Audits, and to consider the effectiveness, efficiency and economy of tax Audit process and the role and adequacy of internal controls in this regard, due to the complex business environment over it is important to use the Audit risk model as a solution to a tax Audit is taken into consideration. This research is on adaptability of the risk-based Audit model aims to address the risks identified in the census sample handling and how to calculate the relationship between the identified risks and determine the actual tax rate. Results of the sampling theory are also indicated to reduce the risk, the adequacy of the Audit model variables and only on the assumption that the effectiveness of the model resultsTest the adequacy and comprehensiveness of the model in order to coverall topics addressed in the balance sheet and profit and loss statement shows.

Cites

No record.

References

No record.

Cite

APA: Copy

Shiri Hokmabadi, Ali, JAMSHIDI, HAMID, & MIRSEPASI, NILOUFAR. (2018). Tax Audits Based on Risk-Based Audit Approaches. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 10(37 ), 147-162. SID. https://sid.ir/paper/157296/en

Vancouver: Copy

Shiri Hokmabadi Ali, JAMSHIDI HAMID, MIRSEPASI NILOUFAR. Tax Audits Based on Risk-Based Audit Approaches. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2018;10(37 ):147-162. Available from: https://sid.ir/paper/157296/en

IEEE: Copy

Ali Shiri Hokmabadi, HAMID JAMSHIDI, and NILOUFAR MIRSEPASI, “Tax Audits Based on Risk-Based Audit Approaches,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 10, no. 37 , pp. 147–162, 2018, [Online]. Available: https://sid.ir/paper/157296/en

Related Journal Papers