Необхідність виокремлення аудиту оподаткування як одного з видів незалежного аудиту

Abstract

One of the important components of the general problem of tax audit is the search for theoretical factors and legislative grounds for identifying it as one of the types of modern independent audit. The solution to this problem will be facilitated by the development of methods for checking tax return indicators and their implementation in the international regulatory framework of audit, since these methods are not a part of the audit because tax returns are not part of the financial statements of the enterprise, both internationally and in Ukraine.